Law  Jib 
T 

P6555a 
1870 


fi 


UNIVERSITY 

OF  CALIFORNIA 

LOS  ANGELES 


SCHOOL  OF  LAW 
LIBRARY 


{'■ 


c  <  c  '"<  <*/ 


PRACTICAL    GUIDE 


ADMINISTRATORS,  GUARDIANS, 


ASSIGNEES, 


CONTAINING 


FULL  AND  COMPLETE  INSTRUCTIONS  FOR  THE  SETTLE- 
MENT OF  ESTATES;   TOGETHER  WITH  ALL  THE 
NECESSARY  FORMS,  EXPLANATIONS. 
AND  DIRECTIONS. 


BY 
JOHX  J.   PIXKERTONT, 

COUNSELLOR    AT    r.Au- 


PHILADELPHIA  : 

KAY    &    BROTHER, 

LAW   BOOKSELLERS,  PUBLISHERS,  AND  IMPORTERS, 
17  AND  19  SOUTH  SIXTH  STREET. 

1870. 


Entered  according  to  Act  of  Congress,  in  the  year  1869,  by 

JOHN  J.  PIN'KERTON, 

in  the  Clerk's  Office  of  the  District  Court  of  the  District  of  Pennsylvania. 


PREFACE. 


This  little  book,  it  is  proper  to  say,  is  not  intended  to  as- 
sist in  making  "every  man  his  own  lawyer:"  those  ven- 
turing upon  that  experiment,  seldom  failing  to  illustrate  the 
truth  of  the  proverb  about  "having  a  fool  for  a  client." 

In  the  collection  and  preparation  of  the  matter,  the  sole 
object  in  view  has  been,  to  put  into  cheap  and  convenient 
form,  such  a  hand  book  for  Administrators,  Guardians  and 
Assignees,  as  would  aid  them  in  the  performance  of  their 
duties.  To  make  it,  as  far  as  possible,  a  thoroughly  accu- 
rate and  reliable  authority  upon  the  subjects  of  which  it 
treats ;  and  to  embody  all  the  information  requisite  in  the 
settlement  of  any  ordinary  estate. 

A  plain  style,  as  devoid  of  technical  terms  as  possible,  has 
been  attempted,  that  the  work  may  be  the  more  acceptable 
to  non-professional  readers.  To  avoid  confusion,  names  and 
dates,  have,  in  every  instance,  been  supplied,  instead  of 
leaving  blank  spaces  to  be  afterwards  filled. 

Knowing  how  much  the  usefulness  of  any  book  is  in- 
creased by  the  thorough  character  of  its  index,  I  have  taken 
pains  to  furnish  one  as  full  and  complete  as  it  was  possible 
to  make  it. 


IV  PREFACE. 

It  gives  me  great  pleasure  to  acknowledge  the  obligations 
I  am  under,  to  the  valuable  work  of  P.  Frazer  Smith,  Esq., 
on  Procedure. 

To  Mr.  Wayne  MacVeagh,  Mr.  J.  Smith  Futhey  and  Mr. 
George  F.  Smith,  of  the  West  Chester  Bar,  I  am  also  in- 
debted for  their  friendly  interest  in  the  book,  as  well  as  for 
numerous  suggestions  and  important  aid,  in  its  preparation. 

It  is  not  pretended  that  such  a  manual  as  this,  can  help,  in 
any  way,  to  dispense  with  the  assistance  of  an  attorney,  but 
only  to  supplement  it. 

To  counsel  themselves,  it  may  perhaps  not  be  without 
value,  in  relieving  them  from  the  drudgery  of  writing  pa- 
pers which  require  no  especial  skill  in  their  preparation. 

With  this  hope,  the  book  is  submitted  to  the  profession, 
feeling  that  for  its  success,  its  reliance  must  be  upon  their 
kind  indulgence. 


J0H3T  J.  PIKKERTOK 


West  Chester,  Pa., 

January,  1870. 


CONTENTS. 


CHAPTER  I. 

Page 

THE    GRANTING    OF   ADMINISTRATION,  9 

CHAPTER  II. 

INVENTORY   AND   APPRAISEMENT,  3 

CHAPTER  III. 

THE   WIDOW'S   INVENTORY,  16 

CHAPTER  IV. 

SALE  OF  PERSONAL  PROPERTY,  20 

CHAPTER  V. 

SALE   OF   REAL   ESTATE    FOR    PAYMENT    OF    DEBTS,  23 

CHAPTER  VI. 

DEED   FOR    REAL    ESTATE    OF   DECEDENT,  34 


VI  CONTENTS. 

CHAPTER  VII. 

PAYMENT  OF  DEBTS  OF  DECEDENT,  38 

CHAPTER  VIII. 

ADMINISTRATION   ACCOUNT,  42 

CHAPTER  IX. 

DISTRIBUTION    OF    THE    ESTATE,  45 

CHAPTER  X. 

COLLATERAL    INHERITANCE    TAX,  49 

CHAPTER  XL 

INTERNAL    REVENUE    TAX,  55 

CHAPTER  XII. 

DISCHARGE    OF   AN   ADMINISTRATOR,  58 

CHAPTER  XHI. 

THE    APPOINTMENT    OF    GUARDIAN,  60 

CHAPTER  XIV. 

GUARDIAN'S   TRIENNIAL   AND    FINAL   ACCOUNT,  67 

CHAPTER  XV. 

DUTIES    OF    GUARDIAN,  74 


CONTENTS.  vrr 

CHAPTER  XVI. 

ASSIGNMENT    FOR   THE    BENEFIT    OF    CREDITORS,  79 

CHAPTER  XVII. 

INVENTORY   AND    APPRAISEMENT,        .  34 

CHAPTER  XVm. 

DUTIES    OF   ASSIGNEES,  93 

* 

CHAPTER  XIX. 

ACCOUNT    OF   ASSIGNEE,    AC,  97 

CHAPTER  XX. 

INTERNAL  REVENUE  STAMPS,  101 

INDEX.  105 


A  GUIDE  TO 

ADMINISTRATORS,  GUARDIANS,  &c. 


CHAPTER  I. 


THE    GRANTING    OF   ADMINISTRATION,    AC. 

The  right  to  administer  upon  an  estate,  is,  in  Pennsylvania, 
given  first,  to  the  widow  or  husband,  then  to  the  sons,  and 
after  them  to  the  daughters.  When  a  stranger  is  about  to 
administer,  a  renunciation  should  be  obtained  in  writing, 
from  those  who  are  by  law  entitled.  The  Register  of  Wills 
will  require  such  a  paper  to  be  filed  in  his  office  before 
granting  the  letters.  It  should  be  signed  by  all  having  a 
right  to  administer. 


Renunciation  of  Right  to  Administration, 

To  Hampton  Thomas,  Esq.,  Register 
of  Wills  of  Chester  County,  Penn- 
sylvania : 

Sir  . — I,  Elizabeth  D.  Wright,  widow  of  Alexander  J. 
Wright,  of  Pennsbury  township,  Chester  County,  Pennsyl- 
vania, deceased,  do  hereby  renounce  all  my  right  to  letters  of 
administration  upon  the  estate  of  said  deceased,  and  desire 
that  the  same  may  be  granted  to  Samuel  C.  Lewis,  Esq.,  of 
said  township.     Witness  my  hand,  this  twenty-third  day  of 

September,  A.  D.,  1868. 

Elizabeth  D.  Wright. 


10  ADMINISTRATOR. 

Before  the  granting  of  letters  of  administration,  it  is  neces- 
sary for  the  administrator  to  give  a  bond  with  two  sufficient 
securities  in  double  the  value  of  the  personal  estate  of  the 
decedent. 


Form  of  Bond  given  by  Administrator. 

Know  all  Men  by  these  Presents,  That  we,  Samuel  C. 
Lewis,  Administrator  of  Alexander  J.  Wright,  late  of  Penns- 
bury  township,  Chester  County,  Pennsylvania,  deceased,  Da- 
vid R.  Hayes  and  John  B.  Roberts,  all  of  said  county,  are 
held  and  firmly  bound  unto  the  Commonwealth  of  Pennsyl- 
vania, in  the  sum  of  Twelve  thousand  one  hundred  and  ninety 
($12,190)  Dollars,  to  be  paid  to  the  said  Commonwealth,  to 
which  payment,  well  and  truly  to  be  made,  we  bind  ourselves 
jointly  and  severally,  for  and  in  the  whole,  our  heirs,  execu- 
tors and  administrators,  firmly  by  these  presents,  Sealed  with 
our  Seals,  dated  the  first  day  of  October,  in  the  year  of  our 
Lord  one  thousand  eight  hundred  and  sixty-eight. 

The  conditions  of  this  obligation  are  such,  that  if  the  above 
bounded  Samuel  C.  Lewis,  Administrator  of  all  and  singu- 
lar, the  goods,  chattels,  and  credits,  of  Alexander  J.  "Wright, 
late  of  the  township  of  Pennsbury,  in  said  county,  deceased, 
do  make  or  cause  to  be  made,  a  true  and  perfect  inventory  of 
all  and  singular  the  goods,  chattels  and  credits  of  the  said 
deceased,  which  have  come  or  shall  come  to  the  hands,  pos- 
session or  knowledge  of  the  said  Samuel  C.  Lewis,  or  into 
the  hancl^  or  possession  of  any  other  person  or  persons  for 
him,  and  the  same  so  made  do  exhibit  or  cause  to  be  exhibited 
into  the  Register's  Office,  in  the  county  of  Chester,  within 
thirty  days  of  the  date  hereof,  and  the  same  goods,  chattels 
and  credits,  and  all  other  goods,  chattels  and  credits  of  the 
said  deceased,  at  the  time  of  his  death,  which  at  any  time 
after,  shall  come  to  the  hands  and  possession  of  the  said  Sam- 
uel C.  Lewis,  or  into  the  hands  or  possession  of  any  other 
person  or  persons  for  him,  do  well  and  truly  administer  ac- 
cording to  law.     And  further  do  make  or  cause  to  be  made, 


ADMINISTRATOR.  11 

a  true  and  just  account  of  his  said  administration,  within  one 
year  from  the  date  hereof,  or  when  thereunto  legally  required ; 
and  all  the  rest  and  residue  of  the  said  goods,  chattels  and 
credits,  which  shall  be  found  remaining  upon  the  said  admin- 
istrator's account,  the  same  being  first  examined  and  allowed 
by  the  Orphans'  Court  of  the  county  having  jurisdiction, 
shall  deliver  and  pay  unto  such  person  or  persons  as  the  said 
Orphans'  Court,  by  their  decree  or  sentence,  pursuant  to  law, 
shall  limit  and  appoint;  and  shall  well  and  truly  comply  with 
the  laws  of  this  Commonwealth  relating  to  collateral  inheri- 
tances. And  if  it  shall  hereafter  appear,  that  any  Last  Will 
and  Testament  was  made  by  the  said  deceased,  and  the  same 
shall  be  proved  according  to  law,  if  the  said  Samuel  C.  Lewis 
being  thereunto  required,  do  surrender  the  said  Letters  of 
Administration  into  the  Register's  Office  aforesaid,  then  this 
obligation  to  be  void,  otherwise  to  remain  in  full  force. 
Sealed  and  delivered  in  "1  Samuel  C.  Lewis,  [l.  s.] 

the  presence  of 

*  „.       T  >  David  R.  Hayes,    [l.  s.] 

William  James. 

Jacob  Reeves.  J  j0HN  B.  Roberts,  [l.  s.] 

Where  the  value  of  the  estate,  real  and  personal,  does  not 
exceed  one  thousand  dollars,  no  internal  revenue  stamp  is  re- 
quired. When  it  exceeds  one  thousand  dollars,  a  stamp  of 
$1.00  is  necessary. 

The  Administrator  must  always  bear  in  mind  that  he  has 
nothing  whatever  to  do  with  the  real  estate,  unless  it  should 
become  necessary  to  sell  it  for  the  payment  of  the  decedent's 
debts. 

The  Administrator  has  no  authority  whatever,  to  rent  real 
estate  of  the  decedent,  as  the  land  descends  to  heirs  and  not 
.  to  administrators ;  and  the  heirs,  as  owners,  have  the  right  to 
the  rent.1 

Bond  having  been  given  and  the  letters  issuing  to  him,  the 
Administrator  should  insert  notice  in  one  newspaper  pub- 
lished in  the  county,  for  six  successive  weeks. 

(1)  Haslage  v.  Krugh.        1.  Casey,  99. 


12  ADMINISTRATOR. 

Form  of  Notice  to  Debtors  and  Creditors. 

Estate  of  Alexander  J.  Wright,  deceased  : 
Letters  of  Administration  on  the  Estate  of  Alexander  J. 
Wright,  late  of  Pennsbury  township,  Chester  county,  Penn- 
sylvania, deceased  have  been  granted  to  Samuel  C.  Lewis, 
residing  in  said  township,  to  whom  all  persons  indebted  to 
said  estate  are  requested  to  make  payment,  and  those  having 
claims  or  demands,  will  make  known  the  same  without  delay. 

Samuel  C.  Lewis, 
October  5,  1868.  Administrator. 


CHAPTER  II. 

INVENTORY   AND    APPRAISEMENT. 

The  Administrator,  should,  as  soon  as  it  is  practicable,  in- 
form himself  as  to  the  amount  of  the  personal  estate,  col- 
lecting all  honds,  notes,  bills,  book  accounts  and  other  evi- 
dences of  debt  belonging  to  the  decedent,  so  that  they  may 
be  included  in  the  inventory  required  by  law  to  be  made. 

Within  thirty  days  from  the  time  of  issuing  letters  of  ad- 
ministration, an  inventory  and  appraisement  must  be  filed  in 
the  Register's  office,  showing  the  whole  of  the  personal  pro- 
perty, debts  due  the  decedent,  bonds,  notes,  &c,  &c,  so  far 
as  the  administrator  has  knowledge  of  the  same.  This  ap- 
praisement should  be  made  by  two  entirely  disinterested 
persons,  they  having  been  previously  sworn  or  affirmed. 


Form  of  Inventory  and  Appraisement. 

State  of  Pennsylvania,  ) 

>  ss. 
Chester  County,        J 

Henry  Davis  and  James  Long,  being  duly  affirmed,  say 
that  they  will  well  and  truly,  and  without  prejudice  or  parti- 
ality, value  and  appraise  the  goods,  chattels,  and  credits, 
which  were  of  Alexander  J.  Wright,  late  of  Pennsbury 
township,  county  and  State  aforesaid,  deceased,  and  in  all 
respects  perform  their  duty  as  appraisers  to  the  best  of  their 
skill  and  judgment. 
Affirmed  and  subscribed  before  me,  |  Henry  Davis, 

this  20th  day  of  October,  1868.      \ 

¥m.  Whitehead,  J.  P.  J  James  Long- 


14 


ADMINISTRATOR. 


Inventory  and  Appraisement  of  all  the  goods,  chattels,  and 
credits,  of  Alexander  J.  "Wright,  late  of  Pennsbury  town- 
ship, Chester  Comity,  Pennsylvania,  deceased  : 


One  doz.  Chairs, 

$  24 

00 

One  Bureau, 

80 

00 

Clock,      .... 

12 

00 

One  Looking  Glass, 

7 

00 

Bedsteads  and  Bedding, 

39 

00 

Lot  of  Straw, 

26 

00 

Plow  and  Harrow, 

17 

00 

46  bus.  Wheat, 

69 

00 

Horse,      .... 

130 

00 

Cow,    ..... 

75 

00 

Lot  of  Fodder, 

26 

00 

15  Sheep,     .... 

60 

00 

Sleigh,     .... 

30 

00 

Harness,       .... 

11 

00 

Lot  of  Manure, 

10 

00 

Prom.  Note  of  Jas.  White, . 

200 

00 

50  Shares  Bank  Stock,    . 

2,500 

00 

Due  Bill  of  Levi  Adams,     . 

106 

00 

Judg't  Bond  of  Philip  Price, 

2,530 

00 

Book  Account  of  Robert  Keech, 

34 

80 

Book  Account  of  Joseph  Paist, 

27 

50 

Cash,  ..... 

130 

70 

1 

£6,095 

00 

Taken  and  Appraised  by  us,  this  20th  day  of  October,  A. 

D„  1868. 

Henry  Davis, 

James  Long. 

The  Inventory  should  not  include  the  real  estate  of  the 
decedent. 

The  appraisers,  are  by  law,  entitled  to  receive  one  dollar 
per  day  for  their  services  in  appraising  the  estate. 

The  Administrator  should  be  careful  to  take  a  receipt 
from  every  one  to  whom  he  pays  money  on  account  of  the 
settlement  of  the  estate.  The  better  course  is  to  procure  a 
receipt  book,  and  thus  avoid  the  danger  of  mislaying  or  los- 


ADMINISTRATOR.  15 

ing  papers.     The  receipt  should  in  every  instance,  specify 
on  what  account  the  money  was  expended. 

Form  of  Receipt  taken  by  Administrator. 
Received,  West  Chester,  Pa,,  November  30, 1868,  of  Sam- 
uel C.  Lewis,  administrator  of  Alexander  J.  Wright,  de- 
ceased, Six  dollars  for  advertising  notice  to  creditors,  &c, 
and  printing  handbills  of  sale  of  personal  property  in  said 
estate. 

$6.00.  E.  B.  Moore. 

Unless  it  be  absolutely  certain  that  the  estate  is  sufficient 
to  pay  all  the  debts,  an  Administrator  should  not  pay  out 
money  except  for  the  necessary  expenses  of  administration, 
otherwise  he  may  become  personally  liable. 


CHAPTER  III. 

THE    WIDOW'S    INVENTORY,    AC. 

The  widow  and  children  of  any  decedent  are  by  the  Laws  of 
Pennsylvania,  entitled  to  retain  either  real  or  personal  prop- 
erty belonging  to  the  estate,  to  the  value  of  Three  hundred 
dollars. 

It  is  made  the  duty  of  the  Administrator  to  have  this  prop- 
erty set  apart  and  appraised,  to  the  widow  and  children,  by 
the  appraisers  of  the  other  personal  property  of  the  decedent. 

The  widowr  and  children  are  entitled  to  retain  Three  hund- 
red dollars,  or  any  part  of  it  out  of  any  bank  notes,  money, 
stocks,  judgments  or  other  indebtedness  to  the  decedent. 
Where  the  amount  is  claimed  in  this  way  there  is  no  necessity 
for  an  appraisement.1  The  Administrator  need  only  take  from 
the  widow  a  receipt  as  follows  : 

Received  November  13, 1868,  of  Samuel  C.  Lewis,  Admin- 
istrator, of  Alexander  J.  Wright,  deceased,  Three  Hundred 
Dollars,  elected  to  be  retained  by  me  as  widow  of  said  de- 
ceased, for  the  use  of  myself  and  family. 

$300.  Elizabeth  D.  Wright. 

Should  personal  property  other  than  money,  notes,  &c, 
be  elected  to  be  retained  by  the  widow  and  children,  an  in- 
ventory and  appraisement  is  necessary. 


Inventory  and  Appraisement  of  Widow's  Election. 
State   of  Pennsylvania, 


R8 

Chester  County, 
Henry  Davis  and  James  Long,  appraisers  of  the  personal 
property  of  Alexander  J.  Wright,  late  of  Pennsbury  town- 

(1)  Larrison's  Appeal,  12  Casey,  130. 


ADMINISTRATOR. 


17 


ship  County  and  State  aforesaid,  deceased,  being  duly  affirm- 
ed, say  that  they  will  well  and  truly  appraise  and  set  apart  the 
property  of  the  said  decedent  to  the  value  of  Three  hundred 
Dollars,  elected  to  be  retained  by  Elizabeth  D.  "Wright,  the 
widow  of  said  deceased,  for  the  use  of  herself  and  family. 


Affirmed  and  Subscribed  before  me,  | 

this  20th  day  of  October,  1868.  I 

¥m.  Whitehead,  J.  P.      j 


Henry  Davis. 
James  Long. 


Inventory  and  Appraisement  of  the  Estate  of  the  above 
named  Alexander  J.  "Wright,  deceased,  elected  to  be  retain- 
ed by  Elizabeth  D.  Wright,  widow  of  said  deceased. 


One  Dozen  Chairs, 

$  18 

00 

Table 

10 

00 

Rocking  Chair,        .... 

9 

00 

Bedstead,             .... 

13 

00 

Bedding,          ..... 

15 

00 

Bed, 

21 

00 

Bureau,  ...... 

18 

00 

Wash-stand,  &c, 

7 

00 

China- Ware,    ..... 

10 

00 

Kitchen  Stove,    .... 

8 

00 

Wash  Tubs, 

3 

00 

Looking-Glass,    .... 

3 

00 

28  yds.  of  Carpet,    .... 

56 

50 

Cow, 

30 

00 

Book-Case, 

17 

50 

Lot  of  Wood,     .... 

9 

00 

Cash, 

63 

00 

$300 

00 

Appraised  and  set  apart  by  us,  October  25,  1868. 

Henry  Davis, 
James  Long. 

Below  this  should  be  an    acceptance  by  the   widow,   as 

follows  : 

9 


18  ADMINISTRATOR. 

I,  Elizabeth  D.  Wright,  widow  of  said  Alexander  J. 
Wright,  deceased,  hereby  elect  to  retain  for  the  use  of  my- 
self and  family,  the  personal  property  described  in  the  fore- 
going inventory  and  appraisement. 

Elizabeth  D.  Wright. 
October  25,  1869. 

The  foregoing  papers,  (including  inventory  and  appraise- 
ment) must  be  approved  by  the  court,  and  filed  in  the  office 
of  the  Clerk  of  Orphans'  Court. 

Should  there  not  be  personal  estate  to  the  value  of  Three 
hundred  Dollars,  the  balance  of  the  sum  can  be  taken  from 
the  real  estate. 

If  the  widow  desires  to  do  so,  she  can  elect  to  retain  the 
whole  of  Three  hundred  Dollars  out  of  the  real  estate. 

It  sometimes  happens,  that  the  whole  of  the  personal  es- 
tate of  the  decedent,  is  taken  by  the  widow  to  make  up  her 
Three  hundred  Dollars  allowed  by  law ;  in  such  cases,  the 
Administrator  should  file  in  the  Register's  office  a  paper 
showing  why  a  general  inventory  is  not  filed. 


Certificate  of  Administrator  ivhere  the  Personal  Estate  has  been 
exhausted  by  Widoio's  Election. 

In  the  matter  of  the  Estate  of  Alexander  J.  Wright,  late  of 
Pennsbury  township,  Chester  County,  Pennsylvania,  de- 
ceased. 

State  of  Pennsylvania,  \ 
Chester  County,        J     ' 

Samuel  C.  Lewis,  administrator  of  Alexander  J.  Wright, 
late  of  Pennsbury  township,  County  and  State  aforesaid,  de- 
ceased, being  duly  affirmed,  says,  that  the  whole  of  the  per- 
sonal property  belonging  to  the  estate  of  said  deceased,  was 
elected  and  retained  as  appraised,  by  Elizabeth  D.  Wright, 
widow  of  said  decedent,  for  the  use  of  herself  and  family  in 


ADMINISTRATOR.  19 

accordance  with  the  provisions  of  the  Act  of  Assembly  of 
April  14,  1851,  and  for  that  reason  no  general  inventory  is 
filed  in  said  estate. 

Affirmed  and  Subscribed  before  me,  1  „  _,  _. 

,  .   .      -,        ^         i       -n™      !  Samuel  C.  Lewis, 
this  1st  day  of  December,  1868.     V  .  _    .  . 

_  *  _  T  _  Administrator. 

TV  m.  Whitehead,  J.  P.      j 

The  widow  has  a  right  to  retain  real  or  personal  property 
to  the  amount  of  Three  hundred  dollars  from  the  estate  of  her 
deceased  husband,  whether  he  dies  solvent  or  insolvent — with 
or  without  leaving  a  will.  She  is  also  entitled  to  retain  Three 
hundred  Dollars  so  allowed  her  by  law,  independently  of  her 
share  of  the  estate  under  the  intestate  laws.1 

If  the  decedent  left  no  children,  the  Three  hundred  Dol- 
lars worth  of  property  belongs  to  the  widow  absolutely. 

"When  there  is  no  widow,  the  children  may  retain  property 
ot  the  same  value. 

The  widow  is  entitled  to  her  Three  hundred  Dollars  out  of 
the  proceeds  of  the  sale  of  the  real  estate  of  the  decedent  in 
preference  to  a  judgment  creditor,  in  whose  favor  the  hus- 
band had  waived  the  benefit  of  the  act  of  1849,  exempting 
$300  from  levy  and  sale.2 

The  widow  can  claim  it  as  against  a  mechanics'  lien  cred- 
itor.2 She  cannot  claim  it,  however,  as  against  a  mortgage 
or  a  judgment  given  for  purchase  money.3 

1  Compher  v.  Compher.    1.  Casey,  31. 

2  Spencer's  Appeal.    3.  Casey,  218. 

3  Hildebrand's  Appeal.    3.  Wright,  133. 


CHAPTER  IV. 


SALE  OF  PERSONAL  PROPERTY. 


Should  the  Administrator  desire  to  sell  personal  property  of 
the  decedent,  he  will  advertise  the  same  by  printed  hand- 
bills and  sell  at  public  sale — having  given  twenty  days  notice 
of  the  time  and  place  of  sale. 

The  conditions  of  sale  should  be  signed  by  the  Adminis- 
trator and  read  by  the  auctioneer,  before  commencing  to  sell. 


Form  of  Conditions  of  Sale  of  Personal  Property. 

Conditions  of  Sale  of  the  personal  property  of  Alexander 
J.  Wright,  late  of  Pennsbury  township,  Chester  county, 
Pennsylvania,  deceased,  sold  at  public  sale,  this  tenth  day  of 
December,  A.  D.,  1868,  by  Samuel  C.  Lewis,  administrator, 
&c,  of  said  deceased. 

I.  The  highest  and  best  bidder  shall  be  the  purchaser. 

II.  All  purchases  made  not  exceeding  twenty  dollars,  to 
be  paid  for  in  cash. 

III.  Any  person  purchasing  to  an  amount  exceeding 
Twenty  Dollars,  will  be  allowed  a  credit  of  thirty  days ;  and 
to  an  amount  exceeding  Fifty  Dollars,  a  credit  of  three 
months,  upon  giving  a  note  with  approved  security. 

TV.  No  articles  purchased  to  be  removed  from  the  prem- 
ises until  the  conditions  of  sale  have  been  complied  with. 


ADMINISTRATOR.  21 

V.  Any  purchaser  refusing  to  comply  with  the  conditions 
of  sale,  will  be  held  liable  for  any  loss  resulting  from  a  second 
sale  of  articles  purchased  by  him. 

Samuel  C.  Lewis, 
December  10, 1868.  Administrator. 


Form  of  Promissory  Note. 


$150.  Pennsbury,  December  10,  1869. 

Three  months  after  date,  we,  or  either  of  us,  promise  to 
pay  to  Samuel  C.  Lewis,  or  order,  at  The  National  Bank  of 
Chester  County,  One  Hundred  and  Fifty  ^  Dollars,  without 
defalcation,  for  value  received. 

Henry  G.  Morris. 


10  Cent 
Internal 
revenue 
STAMP. 


Robert  C.  Webb. 


In  accepting  promissory  notes,  from  purchasers  at  the 
sale,  an  Administrator  must  be  careful  to  see  that  the  person 
going  security,  signs  at  the  bottom  of  the  note  along  with  the  ma- 
ker, and  not  across  the  back. 

By  a  recent  decision  of  the  Supreme  Court  of  Pennsylva- 
via,  the  administrator  could  not,  under  such  circumstances, 
recover  against  one  endorsing  across  the  back  as  security,  in 
case  the  maker  proved  worthless.  It  is  held  that  this  is  not 
a  negotiable  endorsement,  but  the  promise  to  pay  the  debt 
of  another,  and  must  be  written  wider  such  promise  and  on 
the  face  of  the  note.(1) 

By  the  laws  of  Pennsylvania,  it  is  made  the  duty  of  the 
administrator,  whenever  he  shall  sell  any  of  the  personal  es- 
tate of  the  decedent,  within  thirty  days  thereafter,  to  file  in 
the  Office  of  the  Register  of  Wills  of  the  county,  a  true  ac- 
count of  the  articles  sold,  with  the  prices  and  names  of  pur- 
chasers. 

1  Seliafer  v.  Bank,  of  Eastern.     9.  P.  F.  Smith,  144. 
Murray  vs.  McKee.    10.  P.  F.  Smith,  35. 


99. 


ADMINISTRATOR. 


It  not  unfrequently  happens  that  children  of  the  decedent, 
desire  to  take  certain  articles  of  personal  property  at  the  ap- 
praisement, and  without  having  the  same  sold.  Where  the 
estate  is  perfectly  solvent,  and  no  one  will  be  prejudiced 
thereby,  the  Administrator  can  permit  this  to  be  done.  He 
should  first,  however,  take  a  receipt  from  such  person,  speci- 
fying the  articles  taken,  with  the  appraised  value  of  each  at- 
tached. 


Receipt  for  Personal  Property  taken  at  the  Appraisement. 

Received,  November  5,  1869,  of  Samuel  C.  Lewis,  admin- 
istrator of  Alexander  J.  Wright,  late  of  Pennsbury  township, 
Chester  county,  Pennsylvania,  deceased,  the  several  articles 
of  personal  property,  belonging  to  the  estate  of  said  deceased, 
set  forth  in  the  following  schedule,  which  I  agree  to  accept 
at  the  appraised  value  set  opposite  each  article  respectively, 
amounting  in  the  aggregate  to  One  hundred  and  twenty-five 
Dollars.  I  further  agree,  that  the  said  sum  of  One  hundred 
and  twenty-five  Dollars,  shall  be  deducted  from  my  share  or 
dividend  of  said  estate  in  the  distribution  thereof,  by  said 
Administrator : 


Clock,      . 
Table, 
Book-Case, 
i  doz.  Chairs, 
One  Feather  Bed, 
15  yds.  of  Carpet, 
Arm  Chair, 
Bible,  . 


Witness  my  hand  this  5th  day  of  November,  1868. 

James  Wright. 


§  15 

00 

20 

00 

14 

00 

12 

00 

16 

00 

80 

00 

12 

00 

6 

00 

si  25 

00 

CHAPTER  V. 

SALE  OF  REAL  ESTATE  FOR   PAYMENT  OF  DEBTS. 

"Whenever  it  shall  satisfactorily  appear  to  the  Administra- 
tor, that  the  personal  estate  is  insufficient  to  pay  all  just 
debts  and  expenses  of  administration,  he  should  apply  at  once 
by  petition  to  the  Orphans'  Court,  for  authority  to  sell  the 
real  estate  for  that  purpose. 


Form  of  Petition  for  Sale  of  Heal  Estate  for  Payment  of  Debts. 

To  the  Honorable,  the  Judges  of  the  Orphans'   Court  of 
Chester  county,  Pennsylvania  : 

The  petition  of  Samuel  C.  Lewis,  administrator  of  Alex- 
ander J.  "Wright,  late  of  Pennsbury  township,  Chester  county, 
Pennsylvania,  deceased — 

Respectfully  represents : 

That  the  said  Alexander  J. 
"Wright,  died  on  or  about  the  twentieth  day  of  September, 
A.  D.  1868,  intestate,  leaving  to  survive  him  a  widow,  Eliza- 
beth D.  Wright,  and  four  children — James,  "William,  Mary 
and  Thomas — the  last  being  a  minor,  and  having  for  his 
Guardian,  William  Parker,  of  said  county  : 

The  petitioner  further  represents  that  the  said  Alexander 
J.  Wright  died  seized  of  and  in  certain  real  estate,  situate  in 
said  county,  a  description  of  which  is  hereunto  annexed. 

That  the  personal  estate  of  the  decedent  is  insufficient  for 
the  payment  of  his  debts,  as  appears  by  an  inventory  and 


24  ADMINISTRATOR. 

appraisement  of  all  the  personal  estate  of  the  decedent,  and 
a  just  and  true  account  of  all  his  debts,  which  have  come  to 
the  knowledge  of  the  Administrator,  herewith  exhibited. 

The  petitioner  therefore  prays  the  Court  to  order  the  sale 
of  said  real  estate,  for  the  payment  of  the  debts  of  said  de- 
cedent. • 

And  he  will,  &c. 

Samuel  C.  Lewis, 
January  3,  1869.  Administrator. 

To  this  should  be  attached  a  certificate  from  the  Register 
of  Wills,  as  to  the  amount  of  the  personal  estate  of  the  de- 
cedent. 


Form  of  Register's   Certificate. 

State  of  Pennsylvania,  ) 
Chester  County,        j  '  ' 

I,  Hampton  S.  Thomas,  Register  for  the  Probate  of  Wills 
and  granting  Letters  of  Administration,  &c,  in  and  for  the 
county  aforesaid,  do  certify  that  the  amount  of  the  personal 
property  of  Alexander  J.  Wright,  late  of  Pennsbury  town- 
ship, in  said  county,  deceased,  as  appears  by  the  inventory 
and  appraisement  of  the  same  filed  in  this  oifice,  is  Six  thou- 
sand and  ninety-five  ^  ($6,095.)  Dollars. 

Given  under  my  hand,  and  the  seal  of 
[seal]  said   office,  at   West   Chester,   this 

second  day  of  January,  A.  D.  1869. 

Hampton  S.  Thomas, 

Register,  &c. 


ADMINISTRATOR. 


25 


4,000 

00 

960 

00 

1,900 

00 

725 

00 

230 

75 

150 

00 

85 

00 

120 

00 

450 

00 

104 

75 

82 

50 

68 

00 

30 

00 

250 

00 

$9,156 

00 

A  statement  of  all  the  debts  of  the  said  Alexander  J.  Wright, 
deceased. 


Caleb  Brinton,  Mortgage, 

4  years  Interest,  .... 

David  Meconkey,  Judg't  Bond, 

Wm.  McClellan,  Prom.  Note, 

James  &  Devoe,  Book  Account, 

David  D.  Nelson,   " 

Dr.  John  Taylor,  Physician's  Bill, 

Wm.  Hoofman,  Undertaker,  . 

Hugh  Maxwell,  Bond, 

State  and  County  Taxes  for  1868, 

Benjamin  Carter,  Due  Bill, 

James  Reily,  Wages, 

Bridget  Kelly,     "... 

Expenses  of  Administration,  . 


Statement  of  all  the  Real  Estate  of  the  said  Alexander  J. 

Wright,  deceased. 

No.  1. — Messuage  and  tract  of  land  situate  in  Pennsbury 
township,  Chester  county,  bounded  by  lands  of  Robert  Rals- 
ton, James  Walker,  John  C.  Pomeroy,  Richard  Kennedy  and 
others,  and  containing  two  hundred  and  twenty-five  acres, 
more  or  less. 

No.  2. — A  tract  of  woodland  situate  in  Pocopson  town- 
ship, in  said  county,  bounded  by  lands  of  William  Dowlin, 
Alexander  McClure,  Charles  Gregler  and  others,  and  con- 
taining ten  acres,  more  or  less. 

Following  this,  should  be  an  affidavit  of  two  disinterested 
persons,  as  to  the  value  of  the  real  estate,  so  that  the  Court 
may  be  informed  with  reference  to  the  amount  of  security 
it  should  require  of  the  Administrator. 

State   of  Pennsylvania, 
Chester  County, 


ss. 


Lewis  Parker  and  Henry  Beaver,  being  duly  affirmed,  say, 
that  they  are  well  acquainted  with  the  above  described  real 


26  ADMINISTRATOR. 

estate  of  Alexander  J.  "Wright,  deceased,  and  are  of  opinion 
that  the  same  would  sell  at  a  cash  sale  as  follows,  viz  :  Tract 
No.  1 — For  the  sum  of  Twenty  thousand  Dollars.  Tract 
No.  2 — For  the  sum  of  Seven  hundred  and  fifty  Dollars,  and 
that  they  have  no  interest  whatever  in  said  estate. 

Affirmed  and  subscribed  before  me,  ]  Lewis  Parker. 

this  2d  day  of  January,  1869.         } 

Wm.  Whitehead,  J.  P.  J  Henry  Beaver. 

The  Administrator  should  then  make  the  following  affidavit : 

State  of  Pennsylvania,  ) 

V  ss 
Chester  County,        J 

Samuel  C.  Lewis  being  duly  affirmed,  says,  that  the  facts 
set  forth  in  the  foregoing  petition  are  true,  and  the  exhibits 
appended  thereto,  are  respectively,  a  correct  statement  of  all 
the  personal  estate  of  the  said  deceased,  as  well  as  of  all 
his  real  estate,  and  a  true  account  of  all  the  debts  of  the  said 
decedent,  which  have  come  to  his  knowlege,  as  he  verily 
believes. 

Affirmed  and  Subscribed  beforem  e, "]    Samuel  C.  Lewis, 
this  3d  day  of  January,  1869.  } 

Wm.  Whitehead,  J.  P.  J  Administrator. 


The  Petition,  Certificate  of  Register,  Statement  of  Debts, 
Description  of  Real  Estate,  Affidavit  or  Appraisers  and  of 
the  Administrator,  should  all  be  fastened  together  (usually 
on  the  same  sheet  of  paper)  ready  for  presentation  to  the 
Court. 

The  names  of  two  persons  must,  at  the  time  of  presenting 
the  petition,  be  suggested  to  the  Court  as  sureties  of  the  Ad- 
ministrator. They  should  be  owners  of  real  estate,  and 
worth,  clear  of  encumbrances,  double  the  amount  named  in 
the  bond. 


ADMINISTRATOR.  27 

Form  of  Bond  of  Administrator  for  Sale  of  Heal  Estate. 

Know  all  Men  by  these  Presents,  That  we,  Samuel  C. 
Lewis,  administrator  of  Alexander  J.  Wright,  late  of  Penns- 
bury  township,  Chester  county,  Pennsylvania,  deceased, 
Thomas  R.  Perkins  and  Samuel  B.  Dickey,  all  of  the  County 
and  State  aforesaid,  are  held  and  firmly  bound  unto  the  Com- 
monwealth of  Pennsylvania,  in  the  sum  of  Fifty-four  thou- 
sand Dollars,  lawful  money  of  the  United  States  of  America, 
to  be  paid  to  the  said  Commonwealth,  to  which  payment, 
well  and  truly  to  be  made,  we  bind  ourselves,  our  Heirs, 
Executors,  Administrators,  and  every  of  them,  jointly  and 
severally,  firmly  by  these  presents.  Sealed  with  our  seals, 
and  dated  the  fifteenth  day  of  January,  in  the  year  of  our 
Lord,  one  thousand  eight  hundred  and  sixty-nine. 

Whereas,  at  an  Orphans'  Court,  held  and  kept  at  West 
Chester,  for  the  County  of  Chester,  the  sixth  day  of  Janu- 
ary, A.  D.,  1869,  before  the  Honorable  William  Butler, 
and  his  associates,  Judges,  present,  the  above  bouu- 
den,  Samuel  C.  Lewis,  administrator,  &c,  as  aforesaid,  was 
ordered  to  sell  the  Real  Estate  of  said  deceased,  as  in  said 
order  more  particularly  specified,  he  having  given  security 
in  the  above  mentioned  sum. 

Xow  the  Condition  of  this  Obligation  is  such,  That  if 
the  above  bounden,  Samuel  C.  Lewis,  administrator,  &c,  as 
aforesaid,  shall  faithfully  appropriate  the  proceeds  of  such 
sale  according  to  his  duties,  then  this  obligation  to  be  void, 
or  else  to  be  and  remain  in  full  force  and  virtue. 

Samuel  C.  Lewis.      [l.  s.] 


Sealed  and  delivered  in 
the  presence  of 
John  Foster. 


Thomas  R.  Perkins,  [l.  b.] 
Thomas  Hughes,   j  Samuel  B.  Dickey,    [l.  s.] 

A  sale  of  real  estate  by  order  of  Orphans'  Court  for  the 
payment  of  debts  of  the  decedent,  must  be  public. 

Twenty  days  notice  must  be  given  by  advertisement  in  a 
newspaper  published  in  the  county,  if  there  be  one,  or  if 
there  be  none,  then  in  the  adjoining  county ;    and  also  by 


28  ADMINISTRATOR. 

printed  handbills  posted  in  the  most  public  places  in  the  vi- 
cinity of  the  sale,  for  the  same  length  of  time. 

The  Administrator  should  be  careful  to  see  that  the  real 
estate  is  well  described  in  the  advertisements,  so  that  it  may 
sell  to  the  best  advantage.  Courts  will  set  aside  a  sale  upon 
exceptions,  where  inadequacy  of  price  is  shown,  by  reason 
of  a  failure  to  properly  describe  the  premises. 

It  has  been  thought  not  out  of  place,  to  insert  here,  a  form 
of  advertisement  of  real  estate,  embodying  many  of  the 
points  proper  to  be  mentioned  in  describing  it. 


Form  of  Advertisement  of  Real  Estate. 

PUBLIC    SALE    OF   VALUABLE    REAL    ESTATE. 

Pursuant  to  an  order  of  the  Orphans'  Court  of  Chester 
county,  Pennsylvania,  will  be  sold  at  public  sale,  on  the 
premises,  in  Pennsbury  township,  in  said  county,  on  Wed- 
nesday, the  16th  day  of  February,  A.  D.  1869,  the  following 
described  real  estate,  late  of  Alexander  J.  Wright,  deceased, 
to  wit : 

A  valuable  farm  situate  in  Pennsbury  township,  on  the 
road  leading  from  "West  Chester  to  Wilmington,  about  eight 
miles  from  West  Chester,  and  three  miles  from  the  thriving 
village  of  Hamorton,  bounded  by  lands  of  Robert  Ralston, 
James  Walker,  John  C.  Pomeroy,  Richard  Kennedy  and 
others,  and  containing  two  hundred  and  twenty-five  acres, 
more  or  less. 

The  improvements  are  a  large  and  convenient  stone  man- 
sion house,  seventy  by  seventy-five  feet,  two  stories  and  a 
half;  four  rooms  and  a  hall  on  the  first  floor,  eight  rooms  on 
the  second,  and  four  in  the  attic  ;  the  house  has  two  piazzas, 
and  is  enclosed  in  a  fine  lawn.  There  is  a  stone  kitchen  at- 
tached, twenty  by  sixteen  feet ;  stone  spring  house  over  a 
never-failing  spring  of  water;  stone  smoke  house,  frame 
wood  house,  ice  house,  hen  house,  &c,  &c.     A  large   stone 


ADMINISTRATOR.  29 

barn  of  the  most  substantial  character  and  completely  fur- 
nished— one  hundred  and  twenty  feet  by  sixty  feet,  and 
twenty  feet  high  to  the  square — with  two  large  threshing 
floors ;  good  granaries  and  first-rate  stabling,  straw  house, 
carriage  house,  hog  house  and  corn  crib  attached,  all  in 
good  repair. 

The  land  is  in  a  high  state  of  cultivation,  having  been 
heavily  limed  all  over  within  the  last  two  years  ;  is  divided 
into  convenient  fields,  with  water  in  each  field  except  one, 
and  all  under  good  fence.  The  farm  is  well  adapted  for 
grazing  and  farming  purposes ;  about  forty-five  acres  of  the 
property  is  woodland,  well  set  with  oak,  hickory,  chestnut 
and  other  timber.  There  are  two  fine  apple  orchards  in 
good  bearing  order,  as  well  as  a  choice  variety  of  cherry, 
peach,  plum  and  other  fruit  trees. 

This  property  is  half  a  mile  from  "Summit"  Station  on 
The  Philadelphia  and  Baltimore  Central  Railroad,  and  one 
mile  from  "Pennelton"  Station,  on  The  Philadelphia  and 
West  Chester  Railroad ;  is  located  in  one  of  the  best  neigh- 
hoods  in  Chester  county,  and  convenient  to  places  of  public 
worship  of  all  denominations,  schools,  stores,  mills,  &c,  &c. 

Persons  desiring  to  view  the  premises,  will  please  call  on 
Silas  Walton,  residing  thereon. 

Sale  to  commence  at  2  o'clock,  P.  M.  Conditions  made 
known  at  sale,  by 

Samuel  C.  Lewis, 

January  16th,  1869.  Administrator. 

At  the  time  of  sale,  the  conditions  should  be  publicly  an- 
nounced. They  should  set  forth  fully  and  clearly,  the  terms 
upon  which  the  property  is  to  be  sold,  and  be  signed  by  the 
Administrator. 


Form  of  Conditions  of  Sale. 

Conditions  or  Sale  of  a  messuage  and  tract  of  land,  situ- 
ate in  the  township  of  Pennsbury,  in  the  County  of  Chester,. 


30  ADMINISTRATOR. 

and  State  of  Pennsylvania,  bounded  by  lands  of  Robert 
Ralston,  James  "Walker,  John  C.  Pomeroy,  Richard  Ken- 
nedy and  others,  containing  two  hundred  and  twenty-five 
acres,  more  or  less,  with  the  appurtenances,  late  the  estate 
of  Alexander  J.  "Wright,  deceased,  exposed  to  sale  the  six- 
teenth day  of  February,  Anno  Domini,  one  thousand  eight 
hundred  and  sixty-nine.  By  order  of  the  Orphans'  Court  of 
said  county. 

1.  The  highest  and  best  bidder  to  be  the  purchaser,  the 
vendor  reserving  one  open  bid.  If  any  dispute  shall  arise  as 
to  the  last  or  best  bidder,  the  property  may,  at  the  option  of 
the  vendor,  be  put  up  again  at  a  former  bid. 

2.  All  grain  in  the  ground  is  reserved,  with  privilege  to 
the  present  owner  or  owners,  to  enter  upon  the  premises  in 
the  proper  seasons,  and  care  for,  cut,  stow,  thresh  and  haul 
it  away,  he  or  they  leaving  the  straw  upon  the  premises. 

3.  Immediately  upon  the  property  being  struck  down,  the 
purchaser  shall  pay  the  vendor  ten  per  cent,  of  the  purchase 
money,  or  give  a  note  for  the  amount  thereof,  with  approved 
security,  payable  in  thirty  days ;  the  purchaser  shall  also 
enter  into  an  obligation,  with  approved  security,  conditioned 
for  the  payment  of  the  balance  of  the  purchase  money  on 
the  first  day  of  April,  A.  D.,  1869,  and  for  a  faithful  compli- 
ance in  all  respects,  with  all  the  conditions  of  the  sale. 

4.  A  deed  for  all  the  rights,  title,  and  interest,  of  the  said 
Alexander  J.  "Wright,  in  said  real  estate,  will  be  executed 
and  delivered  to  the  purchaser,  (he  having  complied  with  all 
the  conditions  of  sale,)  on  the  first  day  of  April  next.  All 
necessary  instruments  of  writing,  and  the  proper  stamps,  to 
be  at  the  expense  of  the  purchaser. 

5.  Any  person  to  whom  the  said  tract  of  land  shall  be 
fairly  struck  down,  and  who  shall  refuse  to  comply  with 
these  conditions,  shall  be  held  liable  for  all  damage  resulting 
from  such  refusal,  and  shall  not  be  entitled  to  any  benefit  of 
a  subsequent  sale ;  but  the  vendor  shall  have  the  option  to 
consider  the  above  percentage,  paid  or  secured  to  be  paid,  as 


ADMINISTRATOR.  31 

damages  fairly  liquidated  and  ascertained  by  the  parties,  for 
the  breach  of  the  contract. 

Samuel  C.  Lewis, 
Administrator. 

Printed,  or  written,  upon  the  same  sheet  with  the  condi- 
tions of  sale,  it  is  customary  to  add  an  obligation  or  agree- 
ment to  be  entered  into  by  the  purchaser  and  his  sureties, 
for  the  payment  of  the  balance  of  the  purchase  money,  and 
a  compliance  with  the  conditions  of  sale 


Form  of  Agreement  with  Purchaser. 

I,  George  Williams,  of  the  township  of  Londongrove,  in 
the  county  of  Chester,  Pennsylvania,  do  acknowledge  that 
the  within  mentioned  tract  of  land  was  fairly  struck  down 
to  me,  at  my  bid,  for  the  sum  of  Twenty  thousand  four  hund- 
red and  twenty-five  Dollars.  And  I  covenant  and  agree,  to 
and  with,  the  said  Samuel  C.  Lewis,  administrator  of  Alex- 
ander J.  "Wright,  deceased,  to  pay  the  said  purchase  money 
according  to  said  conditions,  and  in  all  respects  to  comply 
with  the  same. 

Witness  my  hand  and  seal  this  sixteenth  day  of  February, 
A.  D.  1869. 


&  I     |     5  Cent 

the  presence  of  I  |  internal 


Signed  and  Delivered  in  "1 

\ 
James  Turner.  f  I  Revenue 

m  o  I  STAMP. 

Thomas  Speakman.    J  * 


\ 


George  Williams. 


We,  John  S.  Gibbons  and  Henry  G.  Thomas,  the  sub- 
scribers hereto,  covenant  and  agree,  to  and  with  the  said 
Samuel  C.  Lewis,  administrator  of  Alexander  J.  Wright, 
deceased,  for  a  valuable  consideration,  that  the  above  named 
George  Williams,  purchaser  as  aforesaid,  shall  comply  with 
the  foregoing  conditions  of  sale,  and  pay  the  said  purchase 


32  ADMINISTRATOR. 

money  according  to  the  said  conditions,  or  in  case  of  his 
failure,  that  we  will  pa}*  said  purchase  money  for  him. 
Witness  our  hands  and  seals,  this  sixteenth  day  of  February, 

A.  D.  1869. 
Signed  and  Delivered  in 

in  the  presence  of  John  S.  Gibbons,    [l.  s.] 

James  Turner,  ' 


! 

\ 

TnoMAS  Speakman.    J  Henry  G.  Thomas,  [l.  s.] 


The  usual  course  is  to  require  a  cash  payment  of  say  ten 
per  cent,  of  the  purchase  money,  and  the  balance  in  thirty, 
sixty  or  ninety  days.  This  can  always  be  changed,  however, 
to  suit  the  peculiar  circumstances  of  the  case ;  taking  care 
always  that  enough  is  paid  down  to  cover  any  loss  that  might 
result  from  the  failure  of  the  purchaser  to  make  the  required 
payments.  Credit  should  not  be  allowed  in  any  case,  beyond 
the  time  fixed  for  making  title  to  the  purchaser,  and  giving 
possession  of  the  premises. 

It  has  been  decided  that  an  Administrator  having  given 
legal  notice  of  the  time  and  place  of  the  sale  of  real  estate, 
in  pursuance  of  an  order  of  the  Orphans'  Court,  and  not 
being  then  able  to  effect  a  sale,  may  adjourn  the  same  to  a 
day  less  remote  than  twenty  days.1 

Should  the  Administrator  fail  to  sell  at  all,  he  must  make 
return  of  the  fact  to  the  court,  and,  if  it  is  desired,  an  alias 
order  can  subsequently  be  directed  to  issue. 


Form  of  Return  where  Land  is  Unsold. 

To  the  Honorable,  the  Judges  within  named  : 

I,  Samuel  C.  Lewis,  administrator,  &c.,,  of  Alexander  J. 
Wright,  deceased,  do 

Respectfully  report : 

That  having  given  due  public 
notice  of  the  time  and  place  of  sale,  in  accordance  with  the 
provisions  of  the  54th  Section  of  the  Act  of  Assembly,  en- 

1  Gillespie's  Estate.  10  Watts,  300. 


ADMINISTRATOR.  33 

titled  "An  act  relating  to  Orphans'  Court,"  passed  the  29th 
day  of  March,  A.  D.,  1832,  I  exposed  the  within  mentioned 
real  estate  to  public  sale,  on  the  Sixteenth  day  of  February, 
A.  D.,  1869,  but  that  the  same  remains  unsold  for  want  of 
buyers. 

Samuel  C.  Lewis, 
February  25,  1868.  Administrator. 


Return  to  an  Order  of  Sale. 
To  the  Honorable,  the  Judges  within  named: 

I,  Samuel  C.  Lewis,  administrator,  &c,  &c,  of  Alexander 
J.  Wright,  deceased,  do 

Respectfully  report : 

That  having  given  due  public 
notice  of  the  time  and  place  of  sale,  in  accordance  with  the 
provisions  of  the  54th  Section  of  the  Act  of  Assembly,  en- 
titled "An  act  relating  to  Orphans'  Courts,"  passed  the  29th 
day  of  March,  A.  D.,  1832,  I  exposed  the  within  mentioned 
real  estate  to  public  sale,  on  the  Sixteenth  day  of  February, 
1869,  and  sold  the  same  to  George  Williams,  of  said  county, 
for  the  sum  of  Twenty-one  thousand  five  hundred 
($21,500)  Dollars,  he  being  the  best  bidder,  and  that  the 
highest  price  bidden  for  the  same. 

Which  sale  I  pray  may  be  confirmed  by  this  Court. 

Samuel  C.  Lewis, 
February  25th,  1869.  Administrator. 


CHAPTER  VI. 

DEED  FOR  REAL  ESTATE  OF  DECEDENT. 

Upon  the  confirmation  of  the  sale  by  the  Court,  the  Ad- 
ministrator should  have  a  deed  properly  prepared,  executed 
and  stamped,  ready  for  delivery,  at  the  time  mentioned  in 
the  conditions  of  sale. 


Form  of  Deed  from  Administrator,  for  Real  Estate  sold  by  Or- 
der of  Orphans'  Court,  for  Payment  of  Debts. 

This  Indenture,  made  the  thirty-first  day  of  March,  A.  D., 
one  thousand  eight  hundred  and  sixty-nine,  between  Samuel 
C.  Lewis,  administrator,  &c,  of  Alexander  J.  "Wright,  late 
of  Pennsbury  township,  Chester  county,  Pennsylvania,  de- 
ceased, of  the  one  part,  and  George  Williams,  of  London- 
grove  township,  County  and  State  aforesaid,  of  the  other 
part : 

Whereas,  at  an  Orphans'  Court  held  at  West  Chester,  in 
and  for  the  County  of  Chester,  and  State  of  Pennsylvania, 
the  sixth  day  of  January,  A.  D.,  one  thousand  eight  hund- 
red and  sixty-nine,  upon  the  petition  of  Samuel  C.  Lewis, 
the  Administrator  aforesaid,  setting  forth  that  the  personal 
estate  of  the  said  deceased  was  insuflicient  for  the  payment 
of  his  debts,  and  praying  the  court  to  direct  a  sale  of  the 
real  estate  of  the  said  decedent,  hereinafter  described,  for 
that  purpose,  it  was  ordered  and  decreed  by  the  said  court, 
that  the  premises  hereinafter  described,  should  be  sold  for 
the  purposes  aforesaid,  and  report  of  the  proceedings  there- 
of be  made  to  the  next  term  thereof,  after  such  sale. 

And  Whereas,  in  pursuance  of  which  said  order,  the  said 


ADMINISTRATOR.  35 

Samuel  C.  Lewis,  administrator,  &c,  as  aforesaid,  after  hav- 
ing given  due  public  notice  of  the  time  and  place  of  sale,  in 
accordance  with  the  54th  section  of  the  act  approved  29th 
day  of  March,  A.  D.,  1832,  did,  on  the  Sixteenth  day  of 
February,  A.  D.,  One  thousand  eight  hundred  and  sixty- 
nine,  expose  the  said  real  estate  hereinafter  described,  to 
public  sale,  and  sold  the  same  to  the  said  George  Williams, 
for  the  sum  of  Twenty-one  thousand  five  hundred  Dollars, 
he  being  the  best  bidder,  and  that  the  highest  price  bidden 
for  the  same ;  which  sale,  on  report  thereof  made  to  said 
court,  was,  on  the  Twenty-fifth  day  of  February  following, 
by  them  confirmed.  And  it  was  considered  and  adjudged 
by  the  said  court,  that  the  same  should  be  and  remain  firm 
and  stable  forever,  as  by  the  records  and  proceedings  of  the 
said  court,  will  appear. 

Now  this  Indenture  Witnesseth,  That  the  said  Samuel 
C.  Lewis,  administrator,  &c,  as  aforesaid,  for  and  in  consid- 
eration of  the  said  sum  of  Twenty-one  thousand  five  hund- 
red Dollars,  to  him  in  hand  paid  by  the  said  George  Williams, 
at  and  before  the  sealing  and  delivery  hereof,  the  receipt 
whereof  he  doth  hereby  acknowledge,  and  thereof  acquit 
and  forever  discharge  the  said  George  Williams,  his  heirs, 
executors  and  administrators,  by  these  presents,  has  granted, 
bargained,  sold,  released  and  confirmed,  and  by  these  pres- 
ents doth  grant,  bargain,  sell,  release  and  confirm  unto  the 
said  George  Williams,  and  to  his  heirs  and  assigns,  all  that 
certain  messuage  and  tract  of  land,  situate  in  Pennsbury 
township,  Chester  county,  Pennsylvania,  bounded  and  de- 
scribed as  follows  :  Beginning  [here  describe  property.] 
Containing  Two  hundred  and  twenty-five  acres  of  land, 
more  or  less,  with  the  appurtenances.  (It  being  the  same 
premises  which  Richard  L.  WTalters  and  wife  by  their  In- 
denture, dated  the  First  day  of  April,  A.  D.,  One  thousand 
eight  hundred  and  thirty-one,  and  recorded  in  the  office  of 
the  Recorder  of  Deeds,  of  Chester  county,  Pennsylvania,  in 
Deed  Book  B.  3,  Vol.  296,  page  62,  granted  and  conveyed 
to  the  said  Alexander  J.  Wright,  in  fee  simple.) 


36  ADMINISTRATOR. 

Together  with  all  and  singular  the  improvements,  houses, 
buildings,  barns,  stables,  ways,  woods,  waters,  water  courses, 
rights,  liberties,  privileges,  heriditaments,and  appurtenances, 
whatsoever  thereunto  belonging,  or  in  anywise  appertaining, 
and  the  reversions  and  remainders,  rents,  issues,  and  profits, 
thereof;  and  also  all  the  estate,  right,  title,  interest,  prop- 
erty, claim,  and  demand  whatsoever,  of  the  said  Alexander 
J.  Wright,  at  and  immediately  before  the  time  of  his  decease, 
in  law  or  equity,  or  otherwise  howsoever,  of,  in,  to,  or  out  of 
the  same. 


To  have  and  to  hold  the  said  messuage  and  tract  of  land, 
and  premises  hereby  granted,  or  mentioned  or  intended  so 
to  be,  with  the  appurtenances,  unto  the  said  George  Williams, 
his  heirs  and  assigns,  to  the  only  proper  use  and  behoof  of 
the  said  George  Williams,  his  heirs  and  assigns  forever. 
And  the  said  Samuel  C.  Lewis,  administrator,  aforesaid,  for 
himself,  his  heirs,  executors  and  administrators,  doth  cove- 
nant, promise,  grant  and  agree,  to  and  with  the  said  George 
Williams,  his  heirs  and  assigns,  by  these  presents,  that  he, 
the  said  Samuel  C.  Lewis,  has  not  heretofore  done  or  com- 
mitted any  act,  matter,  or  thing  whatsoever,  whereby  the 
premises  hereby  granted,  or  any  part  thereof  is,  are,  or  shall, 
or  may  be  impeached,  charged  or  encumbered,  in  title, 
charge,  estate,  or  otherwise  howsoever. 

1     In  witness  whereof,  The  said 
Signed,  Sealed  and  De-  |         party  of  the  first  part,   has 


livered  in   presence  of 
(an  internal  revenue 


hereunto   set   his    hand   and 
seal,  the   day  and  year  first 


stamp  of  the  value    of  .         above  written. 


$21  St  having  been  first 
affixed  and  canceled.) 

Robt.  L.  McClellan. 

Archimedes  Robb. 


Samuel  C.  Lewis,  [l.  s.] 


Internal 

REVENUE 

Stamp. 

(iOI  ,r>0 

v^1  ioo 


administrator.  37 

State  of  Pennsylvania,  ) 

>  ss. 
Chester  County,        J 

On  this  Thirty-first  day  of  March,  A.  D.,  1869,  before  me 
a  Justice  of  the  Peace,  in  and  for  said  State  and  County, 
personally  appeared  the  above  named  Samuel  C.  Lewis,  ad- 
ministrator as  aforesaid,  and  acknowledged  the  above  written 
indenture  to  be  his  act  and  deed,  and  desired  that  the  same 
might  be  recorded  as  such,  according  to  law. 
In  testimony  whereof,  I  have  hereunto  set  my  hand  and  seal 
the  day  and  year  above  written. 

Wm.  Whitehead,  [l.  s.] 

J.  P. 


CHAPTER  VII. 

PAYMENT  OF  DEBTS  OF  DECEDENT. 

No  Administrator  can  be  compelled  to  pay  any  debts  of 
the  decedent,  except  such  as  are  by  law  preferred,  in  the 
order  of  payment  to  rents,  until  one  year  be  fully  elapsed 
from  the  granting  of  the  administration  of  the  estate. 

The  order  of  paying  the  debts  of  a  decedent,  is  as  fol- 
lows : 

1.  Funeral  expenses,  medicine  furnished,  medical  attend- 
ance during  the  last  illness  of  the  decedent,  and  servants' 
wages,  not  exceeding  one  year. 

2.  Rents,  not  exceeding  one  year. 

8.     All  other  debts  (not  secured  by  judgment.) 
4.     Debts  due  the  Commonwealth. 

This  means,  of  course,  out  of  the  personal  estate  of  the 
decedent.  The  real  estate  is  always  first  subject  to  the  pay- 
ment of  the  liens  upon  it.1 

If  the  real  estate  is  insufficient  to  pay  the  liens,  and  there 
is  a  fund  arising  from  sale  of  personal  estate,  the  lien  credit- 
ors can  only  look  to  the  personal  property  after  exhausting 
the  real  estate ;  they  are  then  entitled  to  a  pro  rata  distribu- 
tion with  other  creditors  not  of  record. 

A  claim  for  wages,  ceases  to  be  a  "preferred  debt"  wherever 
the  creditor  has  accepted  from  the  decedent,  a  note  or  due 
bill  for  the  same,  payable  at  a  future  day,  with  interest.1 

1  Wade's  Appeal.  5  Casey,  329. 
Johnston's  Estate.  9  Casey,  513. 

2  Silver  v.  Williams.  17  Sergeant  &  Eawle,  293. 


ADMINISTRATOR.  39 

A  claim  for  wages  "not  exceeding  a  year,"  is  not  confined 
to  services  during  the  last  year  of  the  decedent's  life.1 

Funeral  expenses  cannot  be  paid  out  of  the  proceeds  of 
real  estate,  where  such  real  estate  is  insufficient  to  pay  the 
liens. 

Judge  Woodward,  in  deciding  this  point,  remarks  :  "  It 
"has  been  correctly  said,  that  a  man  dying  the  owner  of 
"ample  real  estate,  might  have  to  be  buried  at  public  ex- 
"pense  as  a  pauper,  if  he  had  no  personal  property,  and  his 
"realty  was  encumbered  by  liens  to  its  full  value."2  Singu- 
lar as  this  may  appear  to  many,  it  is  however,  a  judgment  of 
the  court,  not  yet  changed  or  modified,  and  must  govern 
Administrators  in  their  conduct. 

If  there  are  not  sufficient  assets  in  the  hands  of  the  Ad- 
ministrator, to  pay  all  the  debts  of  the  estate,  the  safer  course 
is  for  him  to  file  his  account,  within  the  time  prescribed  by 
law,  and  petition  the  court  for  an  Auditor  to  report  dis- 
tribution. 

Any  creditor  may  petition  for  an  Auditor  to  report  dis- 
tribution. 


Form  of  Petition  for  an  Auditor  to  make  Distribution. 

To  the  Honorable,  the  Judges  of  the  Orphans'  Court  op 

Chester  County,  Pennsylvania; 
The  petition  of  the  undersigned — 

Respectfully  represents  : 

That  Samuel  C.  Lewis,  ad- 
ministrator of  Alexander  J.  Wright,  late  of  Pennsbury  town- 
ship, in  said  State  and  County,  deceased,  has  settled  an  ac- 
count of  his  administration  of  the  estate  of  said  decedent, 
which  was  confirmed  nisi  by  this  court,  on  the  ninth  day  of 
March  last,  by  which  it  appears  that  there  is  a  balance  of 
Four  thousand  two  hundred  ($4,200)  Dollars  belonging  to 
said  estate,  remaining  in  the  hand  of  said  Administrator. 
That  your  petitioner  is  interested  in  said  estate,  and  there- 

1  Martin's  Appeal.  9  Casey,  395. 

2  Wade's  Appeal.  5  Casey,  329. 


40  ADMINISTRATOR 

fore  prays  the  Court,  to  appoint  an  auditor,  to  make  distribu- 
tion of  said  balance,  amongst  the  parties  entitled  thereto. 
And  he  will,  &c. 
March  30,  1869.  Levi  G.  Allison. 

In  paying  off  a  judgment  bond,  given  by  the  decedent,  the 
Administrator  should  require  the  instrument  to  be  surren- 
dered, and  take  a  receipt,  upon  the  back  of  the  bond,  for 
debt  interest  and  costs;  and  at  the  same  time,  procure  from 
the  creditor,  a  direction  to  enter  satisfaction  upon  the  record. 


Form  of  Direction  to  Satisfy  Judgment. 


David  Meconkey, 
vs. 

Alexander  J.  Wright. 


In  the  Common  Pleas  of  Ches- 
ter County,  Pennsylvania.  See 
Judgment  entered  the  loth 
day  of  March,  A.  D.,  1861, 
in  Judgment  Docket  A.  2., 
page  396.     Debt  $750.00 


To  Alfred  Rupert,  Esq., 

Prothonotary  : 

Sir  :  The  payment  of  the  debt,  interest  and  costs  of  the 
above  recited- judgment,  is  hereby  acknowledged,  and  you 
will  please  mark  the  same  satisfied  of  record. 
Yours,  &c. 

Witnesses  Present.       ]  David  Mbc0NKBYj 

Levi  Preston.  y 
HnuMH^.    j      April3djlm      PlaMff- 

In  paying  off  a  mortgage,  the  Administrator  should  re- 
quire a  surrender  of  both  the  bond  and  mortgage,  and  take 


ADMINISTRATOR.  41 

a  receipt,  upon  the  back  of  the  bond,  for  debt,  interest,  and 
costs. 

The  mortgage  should  be  satisfied  by  the  mortgagee  going 
personally  to  the  Recorder's  office,  as  this  course  is  attended 
with  the  least  expense. 

"When,  upon  the  other  hand,  however,  the  Administrator 
is  receiving  the  amount  of  a  judgment,  in  favor  of  the  de- 
cedent, he  should  not  forget  to  take  the  entry  fee  (if  paid  by 
the  decedent,)  and  also  the  Prothonotary's  fee,  for  the  entry 
of  satisfaction. 

In  the  case  of  a  mortgage,  he  is  entitled  to  receive  the 
cost  of  recording,  (if  it  has  been  paid  by  decedent)  and  fee 
for  entering  satisfaction. 

The  fee  for  entering  satisfaction  of  a  judgment,  is  twenty 
cents ;  of  a  mortgage,  sixty  cents. 


CHAPTER  VIII. 


ADMINISTRATION    ACCOUNT. 


By  the  terms  of  his  bond,  an  Administrator  is  required  to 
file  an  account  of  his  administration,  within  one  year  from 
the  time  of  issuing  letters. 

This  account  is  filed  in  the  office  of  the  Register  of  Wills. 
The  fee  for  filing  the  same  should  be  included  in  the  ac- 
count, in  the  credits  of  the  Administrator. 


Form  of  an  Administration  Account. 

An  Account  of  the  administration  of  Samuel  C.  Lewis,  ad- 
ministrator, &c,  of  Alexander  J.  Wright,  late  of  Penns- 
bury  township,  Chester  county,  deceased  : 


The  Accountant  charges  himself  as 
follows,  viz  : 

To  amount  of  inventory  and  appraise- 
ment of  personal  property  filed, 

To  advance  on  sale  of  personal  pro- 
perty, above  appraisement, 

To  cash  received  from  Abner  Davis, 
since  filing  inventory, 

Cash  received  from  Jacob  L.  Jefi'eris, 
'book  account  omitted  in  inven- 
tory,   


$6,540 


ADMINISTRATOR. 


43 


The  Accountant  claims  credit  as  fol- 

lows, viz  : 

By  cash  paid  for  letters  of  adminis- 

tration, &c,       . 

3 

95 

By  cash  paid  for  stamps  on  inven- 

tory and  hond, 

4 

50 

By  cash  paid   appraisers    personal 

property,           . 

2 

00 

By  cash  paid  II.  S.  Evans,  advertis- 

ing and  printing, 

9 

50 

By  cash  paid  Joseph  G.  King,  auc- 

tioneer,    . 

5 

00 

By  cash  paid  John  Jackson,  clerk 

of  sale,     ..... 

o 
O 

00 

By  cash  paid  Wm.  "Whitehead,  Esq., 

affidavits,          . 

1 

50 

By  cash  paid  ¥m.  Hoofman,  fu- 

neral expenses, 

120 

00 

By   cash  paid    Dr.    John    Taylor, 

physician's  bill, 

85 

00 

By  cash  paid  James  Riley,  labor, 

68 

00 

By  cash  paid  Bridget  Kelley,  wages, 

30 

00 

By  cash  paid  Register  passing  this 

account,    . 

10 

30 

By  cash  paid  James  J.   "Williams, 

counsel  fees,      .... 

75 

00 

By    Compensation     to    account- 

ant,         .           . 

325 

00 

Balance  due  the  esstate, 

5,797 

25 

$6,540 

00 

Errors  Excepted,      ] 
January  12th,  1869.    J 


Samuel  C.  Lewis, 
Administrator, 


No  general  rule  can  be  established  with  respect  to  the 
commissions  to  be  allowed  to  Administrators.  The  ordinary 
allowance  in  Pennsylvania,  however,  is  five  per  cent,  upon 
personal  property.1 


1  Gable's  Appeal. 


12  Casey,  395. 


44  ADMINISTRATOR. 

And  upon  sales  of  real  estate,  the  later  decisions  have 
recognized  three  per  cent,  as  a  proper  allowance.2 

Where  the  amount  of  the  estate  is  small,  the  collections 
made  in  small  sums  and  with  considerable  personal  trouble, 
( the  compensation  may  exceed  what  we  have  mentioned.  On 
the  other  hand,  where  the  value  of  the  estate  is  very  great, 
and  far  exceeds  the  debts,  and  the  Administrator  has  had 
little  trouble  or  hazard,  the  money  being  paid  in  large  sums, 
a  smaller  per  cent,  has  been  deemed  sufficient. 

2  Harper's  Appeal.  5  Wright,  49, 

Snyder's  Appeal.  4  P.  F.  Smith,  69. 


CHAPTER  IX. 

DISTRIBUTION- OF   THE    ESTATE. 

"Where  an  Administrator  has  money  in  his  hands  belong- 
ing to  a  distributee,  whose  residence  is  known,  it  is  the  duty 
of  the  Administrator  to  give  notice  of  his  readiness  to  pay 
the  money,  and  hold  it  subject  to  the  owner's  demand. 

"When  the  residence  of  one  entitled  to  share  in  the  distri- 
bution is  unknown,  and  cannot  be  ascertained  upon  reason- 
able inquiry,  the  fund  maybe  retained  by  the  Administrator 
in  his  hands,  for  any  period  not  exceeding  one  year,  and 
should  then  be  invested.1 

It  has  been  decided  in  Pennsylvania,  that  where  the  resi- 
dence of  a  distributee  was  unknown,  and  could  not  be  ascer- 
tained by  reasonable  inquiry,  an  executor  was  chargeable 
with  interest  after  twelve  months  from  the  settlement  of  his 
account.2 

In  making  distribution  of  an  estate,  the  Administrator 
should  require  from  those  entitled  to  distributive  shares,  a 
refunding  bond,  with  two  sureties,  in  double  the  amount  of 
the  share  paid  over.  If  an  Administrator  neglects  to  take 
such  refunding  bond,  he  is  personally  liable  for  claims  sub- 
quently  recovered  against  the  estate.3 


Form  of  Refunding  Bond. 

Know  all  Men   by   these   Presents,  That  We,  James 
Wright,  of  Pennsbury  township,  Chester  county,  Pennsyl- 

1  Walthour's,  Adms.  v.  Walthour's  A  dins.        2  Grant,  102. 

2  Campbell  v.  Reed.  12  Harris,  500. 

3  Musser  v.  Oliver.  9  Harris,  367. 


46  ADMINISTRATOR. 

vania,  one  of  the  heirs  and  distributees  of  Alexander  J. 
"Wright,  late  of  said  township,  deceased,  David  L.  Ross  and 
Levi  Dilworth,  all  of  said  County  and  State,  are  held  and 
firmly  bound  unto  Samuel  C.  Lewis,  administrator,  &c.,  of 
said  deceased,  in  the  sum  of  Three  thousand  six  hundred 
($3,600)  Dollars,  lawful  money  of  the  United  States,  to  be 
paid  to  the  said  Samuel  C.  Lewis,  administrator,  as  aforesaid, 
his  certain  attorney,  executors,  administrators,  and  assigns, 
to  which  payment  well  and  truly  to  be  made,  we  do  bind 
ourselves,  our  heirs,  executors,  and  administrators,  firmly  by 
these  presents ;  Sealed  with  our  seals,  dated  the  fifteenth  day 
of  June,  A.  D.,  one  thousand  eight  hundred  and  sixty-nine. 

Whereas,  the  said  James  Wright  has  this  day  had  and 
received  from  Samuel  C.  Lewis,  administrator  of  Alexander 
J.  Wright,  late  of  Pennsbury  township,  Chester  county, 
Pennsylvania,  deceased,  the  sum  of  Eighteen  hundred  Dol- 
lars, being  his  share  of  the  estate  of  the  said  deceased,  as 
appears  by  the  account  of  the  said  Samuel  C.  Lewis,  admin- 
istrator, as  aforesaid,  filed  in  the  Register's  office  of  Chester 
county,  Pennsylvania,  on  the  12th  day  of  January,  A.  D.  1869. 

Now  the  Condition  of  this  Obligation  is  such,  That  if 
any  debt  or  demand  shall  hereafter  be  recovered  against  the 
estate  of  the  said  Alexander  J.  Wright,  deceased,  or  other- 
wise be  duly  made  to  appear,  and  the  said  James  Wright 
shall  refund  a  rateable  part  of  such  debt  or  demand,  and  of 
the  costs  and  charges  attending  the  recovery  of  the  same, 
then  this  obligation  shall  be  void,  or  else  shall  be  and  remain 
in  full  force  and  virtue. 
Signed,  Sealed  and  De- "]  James  Wright,  [l.  s.] 

livered  in  presence  of  _  T    _  r        -, 

„       xm  T  V  David  L.  Ross,  [l.  s.l 

Evan  T.  Lewis.       '  '  L       J 


James  Mode. 


Levi  Dilworth,  [l.  s.] 


It  is  also  proper  that  the  Administrator,  upon  paying  over 
to  the  legatees  their  respective  shares,  should  take  from 
each,  a  release  of  all  matters  growing  out  of  the  administra- 
tion of  the  estate. 


ADMINISTRATOR.  47 

Form  of  a  Release  from  Heirs  to  the  Administrator. 

Know  all  Men  by  These  Presents,  That  I,  James  "Wright, 
of  Pennsbury  township,  Chester  county,  Pennsylvania,  one 
of  the  children  of  Alexander  J.  "Wright,  late  of  Pennsbury 
township,  County  and  State  aforesaid,  deceased,  do  hereby 
acknowledge  that  I  have  this  day  had  and  received  from 
Samuel  C.  Lewis,  administrator,  &c,  of  said  Alexander  J. 
"Wright,  deceased,  the  sum  of  Eighteen  hundred  Dollars,  be- 
ing in  full  payment  and  satisfaction  of  my  share  of  the  estate, 
real  and  personal,  of  said  deceased,  as  appears  by  the  account 
of  the  said  Samuel  C.  Lewis,  administrator  as  aforesaid, 
filed  in  the  Eegister's  Office  of  Chester  County,  Pennsylva- 
nia, on  the  12th  day  of  January,  A.  D.,  1869. 

In  consideration  whereof,  I  do  hereby  remise,  release, 
quit  claim,  and  forever  discharge  the  said  Samuel  C.  Lewis, 
administrator  as  aforesaid,  his  executors  and  administrators, 
of  and  from  the  said  share  or  shares,  dividend  or  dividends 
aforesaid,  and  of  and  from  all  actions,  suits,  payments,  ac- 
counts, reckonings,  claims  and  demands,  for  or  by  reason 
thereof,  or  of  any  other  act,  matter,  cause  or  thing  whatsoever, 
from  said  estate  or  on  account  of  the  administration  thereof, 
to  the  date  of  these  presents. 

In  witness  whereof,  I  have  hereunto  set  my  hand  and  seal, 
this  fifteenth  day  of  June,  A.  D.,  one  thousand  eight  hun- 
dred and  sixty-nine. 

Signed,  sealed,  and  delivered  ^| 
in  presence  of 

Evan  T.  Lewis.       j       James  Wright,  [l.  s.] 
James  Mode.  J 

State   of  Pennsylvania,  \  ^ 
Chester  County,        j  ^ 

On  this  fifteenth  day  of  June,  before  me,  a  Justice  of  the 
Peace  in  and  for  said  State  and  County,  personally  appeared 
the  above  named  James  Wright,  and  acknowledged  the  fore- 


48  ADMINISTRATOR. 

going  release  to  be  his  act  and  deed,  and  desired  that  the 
same  might  be  recorded  as  such,  according  to  law. 
In  witness  whereof  I  have  hereunto  set  my  hand  and  seal, 
the  day  and  year  aforesaid. 

Wm.  Whitehead,  [l.  s.] 
J.  P. 

The  release  should  be  acknowledged,  as  above,  before  a  Jus- 
tice of  the  Peace,  and  recorded  in  the  office  for  recording 
deeds. 

Whenever  a  married  woman,  of  lawful  age,  is  entitled  to  a 
legacy  or  distributive  share,  the  proceeds  of  real  or  personal 
estate,  she  can  can  give  a  refunding  bond  for  that  purpose,  or 
execute  a  release  for  the  same  with  like  effect,  as  if  she 
were  sole  and  unmarried.1 

1  Act  of  11th  April,  1856.        Pamphlet  laws,  315. 


CHAPTER  X. 

COLLATERAL    INHERITANCE   TAX. 

Collateral  inheritance  tax  is  payable  upon  all  estates,  real, 
personal,  and  mixed,  passing  to  persons  who  do  not  stand  in 
the  relation  to  the  decedent  of  father,  mother,  husband, 
wife,  children,  and  lineal  descendants. 

An  estate  passing  to  a  grandmother,  is  subject  to  collateral 
inheritance  tax.1 

Estates  devised  to  the  wife  or  widow  of  the  testator's  son, 
are  not  liable  to  collateral  inheritance  tax. 

Estates  valued  at  less  than  Two  hundred  and  fifty  Dollars, 
are  not  subject  to  collateral  inheritance  tax. 

The  Register  usually  takes  from  the  Administrator  a  bond 
with  two  sufficient  sureties,  conditioned  for  the  payment  of 
the  collateral  tax,  as  well  as  any  interest  charged  upon  the 
same. 


Form  of  Bond  for  Collateral  Tax. 

Know  all  Men  by  these  Presents,  That  we,  Joseph  J. 
Adams,  administrator,  &c,  of  Levi  Evans,  late  of  West 
"Wliiteland  township,  Chester  county,  Pennsylvania,  deceas- 
ed, Robert  D.  Painter,  and  Henry  W.  Gray,  are  held  and 
bound  unto  the  Commonwealth  of  Pennsylvania,  in  the  sum 
of  One  thousand  Dollars,  to  be  paid  to  the  said  Common- 
wealth, to  which  payment  well  and  truly  to  be  made,  we 
bind  ourselves,  jointly  and  severally,  for  and  in  the  whole, 
our  heirs,  executors  and  administrators  firmly  by  these  pres- 

1  McDowell  v.  Addams,  et  al.  9  Wright.  435. 

4 


50  ADMINISTRATOR. 

ents.  Sealed  with  oar  seals,  dated  the  tenth  day  of  May,  in 
the  year  of  our  Lord  one  thousand  eight  hundred  and  sixty- 
nine. 

The  Conditions  of  this  Obligation  are  Such,  That  if  the 
above  bounden  Joseph  J.  Adams,  administrator,  &c,  of  Levi 
Evans,  late  of  the  township  of  West  Whiteland,  in  said 
county,  deceased,  does  well  and  truly  pay  or  cause  to  be  paid 
to  the  Register  of  Wills,  of  the  county  of  Chester,  all  col- 
lateral inheritance  tax  to  which  the  estate  of  the  said  Levi 
Evans,  deceased,  may  be  subject  to  the  payment  of  under 
the  existing  laws  of  this  Commonwealth,  together  with  such 
interest  as  may  be  charged  upon  the  same  under  the  laws 
aforesaid,  then  this  obligation  to  be  void,  or  else  to  be  and 
remain  in  full  force  and  virtue. 

Sealed  and  Delivered  in  ~\  Joseph  J.  Adams,     [l.  s.] 

the  presence  of  I  Robbrt  d  j>Al  [l.  g>] 

Thomas  Bell, 


Isaac  Acker. 


Henry  W.  Gray,      [l.  s.] 


If  the  estate  is  subject  to  collateral  inheritance  tax,  the 
Administrator  should  inform  the  Register  of  the  fact,  at  the 
time  of  taking  out  letters  of  adminstration  that  he  may 
then  appoint  a  Collateral  Appraiser,  and  thus  save  the  trou- 
ble of  making  a  separate  appraisement. 

The  usual  practice  is  to  appoint  as  Collateral  Appraiser, 
one  of  the  appraisers  of  the  personal  estate  of  the  decedent. 


Form  of  Appointment  of  Collateral  Appraiser. 

In  the  Matter  of  the  Estate  of  Levi  Evans,  late  of  the 
township  of  West  Whiteland,  in  the  county  of  Chester,  de- 
ceased, which  estate  is  subject  to  the  payment  of  a  collateral 
inheritance  tax,  by  the  laws  of  the  Commonwealth  of 
Pennsylvania,  I,  Hampton  S.  Thomas,  Register  of  Wills  in 
the  county  of  Chester,  hereby  appoint  Henry  W.  Davis,  of 


ADMINISTRATOR.  51 

the  township  of  West  Whiteland,  in  said  county,  Appraiser 
of  the  estate  of  the  above  named  Levi  Evans,  deceased,  for 
the  purpose  of  putting  a  fair  valuation  on  the  real  estate  of 
said  deceased,  making  a  fair  and  conscionable  appraisement 
of  the  personal  estate  of  said  deceased,  assessing  and  fixing 
the  present  cash  value  of  all  annuities  and  life  estates  grow- 
ing out  of  said  estate,  and  generally  for  performing  all  du- 
ties imposed  upon  such  Appraiser  by  the  two  several  Acts  of 
the  General  Assembly  of  the  Commonwealth  of  Pennsylva- 
nia, one  approved  April  10th,  1849,  entitled  "An  Act  to 
create  a  Sinking  Fund,  and  to  provide  for  the  gradual  and 
certain  extinguishment  of  the  debt  of  the  Commonwealth;" 
the  other  approved  March  11th,  1850,  entitled  "An  Act  re- 
lating to  Collateral  Inheritance." 

In  Witness  whereof,  I  have  hereunto 

subscribed  my  name,  and  affixed 

[seal  of  register.]  the  seal  of  said  office,  at  West 

Chester,  this  10th  day  of  May, 
A.  D.,  1869. 

Hampton  S.  Thomas, 
Register. 

Before  entering  upon  his  duties  the  Appraiser  must  be 
affirmed  or  sworn  as  follows : 

State  of  Pennsylvania,  "I 
Chester  County,        /     ' 

Henry  W.  Davis,  appointed  by  the  Register  of  Wills  of 
said  County,  being  duly  affirmed  according  to  law,  declares 
and  says  that  he  will  put  a  fair  valuation  on  the  real  estate 
of  Levi  Evans,  late  of  the  township  of  West  Whiteland, 
deceased,  and  make  a  fair  and  conscionable  appraisement  of 
the  personal  estate  of  said  decedent,  and  assess  and  fix  the 
present  cash  value  of  all  annuities  and  life  estates  growing 
out  of  said  estate,  and  that  he  will  well  and  truly,  and  with- 
out prejudice  or  partiality,  value  and  appraise  the  goods, 


52 


ADMINISTRATOR. 


chattels  and  credits  of  said  deceased,  and  in  all  respects  per- 
form his  duty  as  appraiser,  to  the  best  of  his  skill  and  judg- 
ment. 


Affirmed  and  Subscribed  this  16th  "j 

day  of  May,  1869.  I 

Wm.  Whitehead,  I 

J.  P.  J 


Henry  W.  Davis. 


The  inventory  and  appraisement,  made  by  the  Collateral 
Appraiser,  should  include  the  real  estate,  as  well  as  the  perso- 
nal property  of  the  decedent,  differing,  in  this  regard,  from 
the  general  inventory  filed  by  the  Administrator. 


Form  of  Collateral  Inventory. 

Inventory  and  Appraisement  of  the  Real  and  Personal  Es- 
tate of  Levi  Evans,  late  of  West  Whiteland  township, 
Chester  county,  Pennsylvania,  deceased,  said  estate  being 
subject  to  collateral  inheritance  tax. 


Amount  of  personal  property  of  said 
deceased,  as  specifically  set  forth  in 
the  general  inventory  and  appraise- 
ment of  the  same,  filed  in  the  Reg- 
ister's office.         . 

149  Acres  of  land,  situate  in  West 
Whiteland  township,  Chester  coun 
ty,  Pennsylvania,  bounded  by  lands 
of  Jacob  Fetters,  Joseph  Hawley, 
Edward  A.  Price,  Joseph  B.  Thorn 
as,  and  others,  at  $100  per  acre. 


5,100 


14,900 


00 


00 


20,000    00 


Appraised  by  me,  this  Thirtieth  day  of  May,  A.  D.,  1869. 

Henry  W.  Davis. 


ADMINISTRATOR.  53 

The  inventory,  when  completed,  should  he  attached  to  the 
certificate  of  appointment  and  affidavit,  and  returned  to  the 
office  of  Register  of  Wills. 

The  Administrator  may  appeal  from  the  valuation  made 
by  the  Collateral  Appraiser,  of  the  'personal  property  of  the 
decedent,  if  he  deems  it  incorrect.  But  with  the  valuation 
made  of  the  real  estate,  he  has  nothing  whatever  to  do.  It 
belongs  to  the  heirs  alone,  to  question  the  valuation  of  the 
real  estate. 

The  Administrator  has  no  right  to  pay  the  collateral  tax 
upon  the  real  estate,  out  of  the  proceeds  of  personal  property. 

The  heirs  must  pay  the  collateral  tax  upon  the  real  estate.1 

The  fees  of  Collateral  Appraisers,  in  Philadelphia,  and  in 
the  cities  and  seats  of  justice,  is  one  dollar  per  day;  in  the 
counties  of  the  Commonwealth,  one  dollar  and  fifty  cents 
per  day. 

The  collateral  inheritance  tax  in  Pennsylvania,  is,  by  the 
Act  of  22d  of  April,  1846,  five  per  cent. 

If  the  collateral  inheritance  tax  is  paid  to  the  Register 
within  three  months,  from  the  death  of  the  decedent,  a  discount 
of  five  per  cent.,  upon  such  tax  is  allowed.  If  the  tax  is  not 
paid  tvithin  one  year,  from  the  death  of  the  decedent,  twelve 
per  cent,  per  annum,  interest  upon  such  tax,  will  be  charged. 
This  interest  upon  the  tax,  will  be  computed  from  one  year 
from  the  date  of  the  death  of  the  decedent. 

Where,  from  claims  made  upon  the  estate,  litigation,  or 
other  unavoidable  cause  or  delay,  the  estate  of  a  decedent,  or 
a  part  of  it,  cannot  be  settled  up  at  the  end  of  a  year  from 
the  death,  six  per  cent,  interest  only,  will  be  charged  upon 
the  collateral  inheritance  tax,  from  the  end  of  such  year. 

It  is  the  duty  of  the  Administrator  or  Executor,  however, 
where  a  part  of  an  estate  cannot  be  settled  up  within  the 
year,  to  estimate  the  amount  involved  in  difficulties,  and  pay 
the    collateral    inheritance    tax   on   the    balance.       If    he 

1  Commonwealth  v.  Coleman's,  Adm.  2  P.  F.  Smith,  472. 

2  Avery's  Estate.  10  Casey,  206. 


54  ADMINISTRATOR. 

neglects  to  do  this  lie  is  chargeable  with  interest  upon  all 
the  tax,  at  the  rate  of  twelve  per  cent,  per  annum.2 

The  collateral  inheritance  tax,  is  a  lien  upon  the  real 
estate,  chargeable  with  it  until  such  tax  is  paid. 

The  estate  of  a  decedent,  composed  of  United  States 
securities,  passing  collaterally,  is  subject  to  the  payment  of 
collateral  inheritance  tax.1 

Upon  payment  of  the  collateral  inheritance  tax,  the  Ad- 
ministrator should  take  from  the  Register,  two  receipts,  one 
to  be  retained  by  himself,  the  other  tor  warded  to  the  Audi- 
tor-General of  the  State,  who  will  countersign  it  as  follows, 
and  return  it  to  the  Administrator : 

Auditor  General's  Office,      \ 
Harrisburg,  Sept.  3,  1869,  / 

Charged,  sealed,  and  countersigned,  agreebly  to  the  Act 

of  May  6,  1844. 

J.  F.  Hartranft, 
[seal] 

Auditor-General. 

This  receipt,  so  countersigned  by  the  Auditor-General,  is 
a  proper  voucher  in  the  settlement  of  the  estate,  and  is 
entitled  to  a  credit  to  the  amount  so  receipted  for. 

i  Strode  v.  Commonwealth.  2  P.  F.  Smith,  189. 


CHAPTER  XI 
Internal  Revenue  Tax. 

By  the  internal  Revenue  Laws,  it  is  made  the  duty  of 
every  Administrator  to  give  notice  to  the  Assessor  of  the 
District,  within  thirty  days  after  he  has  taken  charge  of  the 
estate. 

This  requirement  is,  however,  seldom  complied  with ;  the 
usual  practice  being,  to  make  the  return  to  the  Assessor,  as 
soon  as  the  respective  shares  due  each  distributee,  can  be  as- 
certained. 

The  Internal  Revenue  Tax,  payable  upon  Personal  and  Real 
Estate,  may  be  seen  from  the  following  table  : 

PERSONAL      REAL 

ESTATE.      ESTATE. 

Where  the  person  taking  is  the  wife 
both  the  real  and  personal  estate  are 
exempt  from  tax.  exempt,     exempt. 

Where  the  person  taking  is  the  hus- 
band, the  personal  estate  is  exempt, 
the  real  estate  subject  to  a  tax  of 
six  per  cent.  exempt.     6  per  ct. 

Where  the  person  taking  is  a  son, 
grandson,  father,  or  grandfather, 
both  the  real  and  personal  estate  are 
subject  to  a  tax  of  one  per  cent.  1  per  ct.     1  per  ct. 


56  ADMINISTRATOR. 

"Where  the  person  taking  is  a  brother, 
or  sister,  the  personal  estate  is  sub- 
ject to  a  tax  of  one  per  cent.;  real 
estate,  to  a  tax  of  two  per  cent.  1  per  ct.     2  per  ct. 

Where  the  person  taking  is  a  nephew 
or  niece,  great  nephew  or  great 
niece,  both  real  and  personal  estate 
are  subject  to  a  tax  of  two  per  cent.       2  per  ct.     2  per  ct. 

Where  the  person  taking  is  an  uncle, 
aunt,  or  cousin,  both  the  real  and 
personal  estate  are  subject  to  a  tax 
of  four  per  cent,  4  per  ct,     4  per  ct. 

Where  the  person  taking  is  a  brother, 
or  sister,  of  the  grand-parents,  or 
descendant  of  the  same,  both  the 
real  and  personal  estate  are  subject 
to  a  tax  of  five  per  cent,  5  per  ct.     5  per  ct. 

Where   the  person  taking  is  of  any 

other  degree  of  relationship,   or  a 

stranger,  both  the  real  and  personal 

'estate  are  subject  to  a  tax  of  six  per 

cent.  6  per  ct.     6  per  ct. 

Estates  consisting  of  personal  property,  not  exceeding  One 
thousand  Dollars  in  actual  value,  are  not  subject  to  tax. 

Any  legacy  or  share  of  personal  property  passing  to  minor 
children,  to  the  extent  of  One  thousand  Dollars,  is  exempt 
from  tax,  where  the  decedent  died  after  July  13th,  1866. 

The  tax  is  payable,  when  the  party  interested  shall  be  en- 
titled to  the  possession  of  the  legacy  or  distributive  share, 
and  is  a  lien  on  the  property  for  twenty  years. 

The  Administrator  should  never  deduct  the  tax  in  gross, 
from  the  whole  balance  for  distribution,  but  the  tax  due  on 
each  share,  should  be  deducted  from  that  particular  share 
upon  which  it  is  charged. 


ADMINISTRATOR.  57 

Under  no  circumstances  should  an  Administrator  or  Ex- 
ecutor pay  over  a  distributive  share  or  legacy,  without  first 
having  paid  the  tax  due  thereon. 

Where  an  estate  is  distributed,  without  the  intervention 
of  an  auditor,  the  Executor  or  Administrator  must  see  to  the 
proper  apportionment  and  adjustment  of  the  tax  due. 

Where  there  is  an  auditor  to  report  distribution,  it  is  his 
duty  to  apportion,  and  report,  the  government  tax  due  on 
each  share  of  the  estate. 


CHAPTER  XII. 

DISCHARGE    OF  AN    ADMINISTRATOR. 

An  Administrator  may,  by  leave  of  the  Orphans'  Court 
having  jurisdiction,  make  a  settlement  of  his  accounts,  and 
be  discharged  from  the  duties  of  his  appointment. 

This  can  only  be  done,  however,  after  his  accounts  have 
been  confirmed,  and  the  remainder  of  the  estate  in  his  hands 
surrendered  to  such  persons  as  the  court  may  direct. 


Petition  of  Administrator  to  be  Discharged. 

To  the  Honorable,  the  Judges  of  the  Orphans'  Court  of 
Chester  County,  Pennsylvania  : 

The  petition  of  Samuel  C.  Lewis,  administrator,  &c,  of 
Alexander  J.  Wright,  late  of  Pennsbury  township,  in  said 
county,  deceased  : 

Respectfully  represents : 

That  he  has  made  a  settlement 
of  his  accounts,  so  far  as  he  has  administered  the  estate  com- 
mitted to  him,  which  was  by  this  court  confirmed,  on  the 
Sixteenth  day  of  June,  A.  D.,  1868. 

That  by  said  account,  it  appears  that  the  balance  of  the 
estate  remaining  in  his  hands,  amounts  to  Fifteen  hundred 
($1500)  Dollars. 

The  petitioner,  therefore  prays  the  court  to  discharge  him 
from  the  duties  of  his  appointment,  as  Administrator  afore- 


ADMINISTRATOR.  59 

said,  upon  his  surrendering  the  said  balance  in  his  hands  to 
such  person  as  the  court  shall  direct. 

And  he  will,  &c,  &c, 

Samuel  C.  Lewis, 

Administrator,  &c. 

State  of  Pennsyi/v 


tb  of  Pennsylvania,  1 
Chester  County,        j 


Samuel  C.  Lewis,  administrator  above  named,  being  duly 
affirmed  according  to  law,  declares  and  says  that  the  facts 
set  forth  in  the  foregoing  petition  are  just  and  true  as  he 
verily  believes. 

Affirmed  and  Subscribed  before  me, 

this  15th  day  of  March,  1870.  Samuel  C.  Lewis. 

¥m.  Whitehead,  J.  P. 

Where  property  belonging  to  the  estate  comes  into  the 
hands  of  the  Administrator  after  he  has  filed  his  final  account, 
he  should  file  a  supplementary  account  thereof;  and  if  he 
neglects  or  refuses,  may  be  compelled  to  do  so  by  citation.1 

An  Administrator,  if  he  should  receive  rents  of  the  real 
estate,  does  so  only  as  agent  or  trustee  for  those  to  whom 
such  real  estate  descends.  He  is  not  chargeable  with  such 
rents  in  his  administration  account,  nor  are  they  assets  on 
his  hands  with  which  to  pay  debts.2 

A  promise  by  an  Administrator  to  be  personally  liable  for 
the  payment  of  a  debt  of  the  decedent,  is  not  binding  unless 
in  writing.3 

Where  an  Administrator  deposits  the  funds  belonging  to 
an  estate  in  bank,  he  should  open  his  account  as  "  adminis- 
trator," and  the  deposits  should  be  entered  to  the  credit  of 
the  estate,  otherwise,  he  may  be  liable,  in  case  of  the  in- 
solvency of  the  bank  where  such  account  is  kept.4 

1  Shaffer's  Appeal.  10.  Wright,  131. 

2  Harper's  Appeal.  5.  Wright,  50. 

3  Sidle  v.  Anderson.  9.  Wright,  468. 

4  Commonwealth  v.  McAlister.  4.  Casey,  486. 


CHAPTER  XIII. 

THE  APPOINTMENT  OF  GUARDIAN. 

The  practice  prevailing  in  Pennsylvania,  with  respect  to 
the  appointment  of  Guardians,  is,  to  permit  the  minor, 
when  over  fourteen,  to  appear  in  court,  and  make  choice  for 
himself. 

"Where  the  minor  is  under  fourteen,  it  is  customary  to  ap- 
point a  Guardian  upon  the  petition  of  some  one,  usually 
a  relative,  acting  as  next  friend. 


Form  of  Petition  where  a  Minor  is  under  Fourteen. 

To  the  Honorable,  the   Judges  of  the  Orphans'   Court  of 
Chester  County,  Pennsylvania : 

The  petition  of  Sallie  B.  Davis,  by  her  aunt  and  next 
friend,  Lydia  Thompson, 

Respectfully  represents  : 

That  the  petitioner  is  a 
minor  child'  of  Hamilton  Davis,  late  of  East  Bradford  town- 
ship, County  and  State  aforesaid,  deceased,  under  the  age  of 
fourteen  years. 

That  she  resides  in  the  said  County,  and  has  no  one  to 
take  care  of  her  person  and  estate,  and  prays  the  Court  to 
appoint  a  Guardian  for  that  purpose. 

And  she  will,  &c, 

Sallie  B.  Davis, 

By  her  Aunt, 
May  19,  1859.  Lydia  Thompson. 


GUARDIAN.  61 

Form  of  Petition  where  a  Minor  is  over  Fourteen. 
To   the   Honorable,  the   Judges  of  the  Orphans'   Court  of 
Chester  County,  Pennsylvania : 
The  petition  of  Robert  J.  Davis, 

Respectfully  represents  : 

That  the  petitioner  is  a 
minor  child  of  Hamilton  Davis,  late  of  East  Bradford  town- 
ship, County  and  State  aforesaid,  deceased,  above  the  age  of 
fourteen  years. 

That  he  resides  in  said  County,  and  has  no  one  to  take 

care  of  his  person  and  estate,  and  prays  the   Court  to  admit 

him  to  make  choice  of  a  Guardian  for  the  purpose  aforesaid. 

And  he  will,  &c,  &c, 

May  19,  1859.  Robert  J.  Davis. 

Upon  his  appointment,  the  Guardian  files  in  the  office  of 

the   Clerk  of  the  Courts  his  bond,  in  double  the  amount  of 

the  minor's  estate,  with  two  sureties,  approved  by  the  Court. 


Form  of  Bond  of  Guardian. 

Know  all  Men  by  These  Presents,  That  we,  James  T. 
Mullin,  Josiah  Philips  and  Amos  K.  Lawrence,  all  of  the 
County  of  Chester  and  State  of  Pennsylvania,  are  held  and 
firmly  bound  unto  the  Commonwealth  of  Pennsylvania  in 
the  sum  of  Four  thousand  Dollars  lawful  money  of  the 
United  States  of  America,  to  be  paid  to  the  said  Common- 
wealth, to  which  payment  well  and  truly  to  be  made,  we 
bind  ourselves,  our  heirs,  executors,  and  administrators,  and 
every  of  them,  jointly  and  severally,  firmly  by  these  pres- 
ents. Sealed  with  our  seals  and  dated  the  second  day  of 
June,  A.  D.,  1859 

Whereas,  at  an  Orphans'  Court  held  and  kept  at  West 
Chester,  for  the  said  county  on  the  fifteenth  day  of  May,  A. 
D.,  1859.  Upon  the  petition  of  Robert  J.  Davis,  a  minor 
child  of  Hamilton  Davis,  late  of  East  Bradford  township, 
deceased,  said  minor  being  over  the  age  of  fourteen  years, 
the  said  James  T.  Mullin  was  appointed  guardian  of  the 
person  and  estate  of  the  said  minor,  the  said  James  T.  Mullin 


62  GUARDIAN. 

first  entering  into  security  in  the  sum  of  Four  thousand 
Dollars  with  Josiah  Phillips  and  Amos  K.  Lawrence,  who 
were  approved  by  the  Court  as  sureties. 

The  Condition  of  this  Obligation  is  such,  That  if  the 
above  bounden  James  T.  Mullin,  guardian  of  the  said  Robert 
J.  Davis,  a  minor  child  of  Hamilton  Davis,  late  of  East 
Bradford  township,  deceased,  shall  at  least  once  in  every 
three  years,  and  at  any  other  time  when  required  by  the 
Orphans'  Court  for  the  Count}'  of  Chester,  render  a  just  and 
true  account  of  the  management  of  the  property  and  estate 
of  the  said  minor  under  his  care,  and  shall  also  deliver  up 
the  said  property  agreeably  to  the  said  order  and  decree  of 
the  said  Court,  or  the  directions  of  the  law,  and  shall,  in  all 
respects,  faithfully  perform  the  duties  of  guardian  of  the 
said  Robert  J.  Davis,  then  the  above  obligation  shall  be  void, 
otherwise  it  shall  be  and  remain  in  full  force  and  virtue. 

James  T.  Mullin,        [l.  s.] 


Josiah  Phillips,  [l.  s.] 


Sealed  and  Delivered  in 
the  presence  of 
Isaac  Parsons. 
Richard  D.  Wells.     J  Amos  K.  Lawrence,     [l.  s.] 

This  having  been  done,  a  certificate  is  issued  by  the  clerk, 
setting  forth  the  appointment. 


Form  of  Certificate. 
State   of  Pennsylvania, 


Chester  County,        / 

I  do  hereby  certify,  that  at  an  Orphans'  Court, 

held  at  West  Chester,  in  and  for  the  County 

of  Chester,  the  fifteenth  day  of  May,  in  the 

[seal]         year  of  our  Lord  one  thousand  eight  hundred 

and  fifty-nine,  before  the  Honorable  William 

Butler,  President,  and  his  Associates,  Judges 

of  the  said  Court : 

The  Petition    of  Thomas  J.  Davis,  a    minor  child    of 

Hamilton  Davis,  late  of  East  Bradford  township,  County  and 


GUARDIAN.  63 

State  aforesaid,  was  presented  and  read,  setting  forth  that 
the  said  minor  was  over  the  age  of  fourteen  years,  resident 
of  said  County  and  State,  and  had  no  person  legally  author- 
ized to  take  charge  of  his  person  and  estate:  Therefore 
praying  the  said  Court  to  appoint  some  suitable  person  as 
guardian  for  that  purpose. 

Whereupon,  the  said  Court  did,  after  mature  deliberation, 
appoint  James  T.  Mullin  guardian  of  the  person  and  estate 
of  said  minor,  first  entering  into  security  in  the  sum  of  Four 
thousand  dollars,  with  Josiah  Phillips  and  Amos  Iv.  Law- 
rence, who  were  approved  by  the  Court  as  sureties.  ISTow 
therefore  you,  the  said  James  T.  Mullin,  are  hereby  required 
and  enjoined,  within  thirty  days  after  any  property  of  your 
ward  shall  have  come  into  your  hands  or  possession,  or  into 
the  hands  or  possession  of  any  person  for  you,  to  file  in  the 
ofiice  of  the  Clerk  of  the  Orphan's  Court,  a  just  and  true 
inventory  and  statement,  on  oath  or  affirmation,  of  all  such 
property,  according  to  the  directions  of  the  Acts  of  Assem- 
bly, in  such  case  made  and  provided,  and  also  to  render  at 
least  once  in  every  three  years,  and  whenever  required  by 
the  Court,  a  just  and  true  account  to  the  Orphans'  Court  of 
the  County  aforesaid,  of  the  management  of  the  property 
and  estate  of  the  said  minor  under  your  cave,  and  also  to 
deliver  up  the  said  property  agreeably  to  the  decree  or  order 
of  the  said  Court,  or  the  directions  of  law,  and  in  all  re- 
spects faithfully  to  perform  the  duties  of  guardian. 

In  Testimony  Whereof,  I  have  hereunto  set  my  hand  and 
affixed  the  seal  of  the  said  Court,  this  fifteenth  day  of  May, 
in  the  year  of  our  Lord  one  thousand  eight  hundred  and 
fifty-nine. 

James  E.  McFarlan, 
Clerk. 

Whenever  any  property  of  the  ward  comes  into  his  pos- 
session, the  Guardian  mu3t,  within  thirty  days  thereafter,  file 
an  inventory  and  statement,  in  the  office  of  Clerk  of  the 
Courts  on  oath  or  affirmatiou,  of  all  such  property. 


G4 


GUARDIAN. 


Form  of  Guardian's  Inventory. 

Inventory  of  James  T.  Mullin,  guardian  of  the  person  and 
estate  of  Robert  J.  Davis,  minor  child  of  Hamilton  Davis, 
late  of  East  Bradford  township,  Chester  County,  Pennsyl- 
vania, deceased  : 


Cash  received  from  Thomas  S. 
Bell,  administrator  of  Hamilton 
Davis  deceased 

Judgment  bond  of  Levi  Allison, 
dated  April  1,  1858,  payable  in 
one  year  with  interest  at  six 
per  cent     ..... 


$2,000      00 


State  of  Pennsylvania, 
Chester  County, 


ss. 


James  T.  Mullin,  guardian  of  Robert  J.  Davis,  minor 
child  of  Hamilton  Davis,  deceased,  being  duly  affirmed,  says 
that  the  foregoing  is  a  just  and  true  inventory  and  statement 
of  all  the  property  and  estate  of  the  said  minor  which  has 
come  into  his  hands  or  possession,  or  into  the  hands  and 
possession  of  any  person  for  him. 


Affirmed  and  Subscribed  before  me 
this  25th  day  of  July,  1859. 

¥m.  Whitehead,  J.  P. 


James  T.  Mullin. 


It  is  the  duty  of  the  Guardian  to  invest  the  funds  of  the 
ward,  as  soon  as  it  is  practicable  for  him  to  do  so;  and  if 
there  is  any  neglect  in  doing  this,  he  will  be  chargeable  with 
interest.  Ordinarily  six  months  should  be  allowed  for  this 
purpose. 

Where  first  class  real  estate  security  cannot  be  found,  the 
Guardian  should  petition  to  the  Orphans'  Court  for  authority 
to  invest  the  funds  of  his  ward  in  the  Loan  of  the  United 


GUARDIAN.  65 

States,   or   of  the    Commonwealth  of  Pennsylvania,  upon 
such  terms  as  the  Court  may  direct. 


Form  of  Petition  to  invest  Funds  of  Minor. 

To  the  Honorable,  the  Judges  of  the  Orphans'  Court  of 
Chester  County,  Pennsylvania : 

The  petition  of  James  T.  Mullin,  guardian  of  Thomas  J. 
Davis,  minor  child  of  Hamilton  Davis,  late  of  East  Bradford 
township,  Chester  County,  Pennsylvania,  deceased, 
Respectfully  represents : 

That,  as  Guardian  aforesaid,  he 
has  in  his  possession  and  under  his  control,  the  sum  of 
Fifteen  hundred  Dollars,  the  estate  of  the  said  minor,  which 
he  is  desirous  of  investing,  but  has  been  unable  to  find  real 
estate  security  for  the  same. 

He,  therefore,  prays  the  Court,  to  make  an  order,  direct- 
ing the  investment  of  the  said  sum,  in  the  Government  Loan 
of  the  United  States,  commonly  known  as  "The  5-20  Loan," 
at  such  prices,  or  on  such  rates,  as  the  Court  shall  think  fit. 
And  he  will,  &c,  &c, 

James  T.  Mullin, 

Guardian,  &c. 

State  of  Pennsylvania,  \ 
Chester  County,        j     * 

James  T.  Mullin,  guardian  above  named,  being  duly 
affirmed  according  to  law,  declares  and  says,  that  the  facts 
set  forth  in  the  foregoing  petition,  are  just  and  true  as  he 
verily  believes. 

Affirmed  and  Subscribed  before  me,  j 
this  10th  day  of  August,  1869.        >    James  T.  Mullin. 
Wm.  Whitehead,  J.  P.     J 

It  is  settled,  in  Pennsylvania,  that  a   Guardian   cannot 
5 


66  GUARDIAN. 

(unless  authorized  by  the  will  or  deed  of  trust)  invest  the 
estate  of  his  ward,  in  the  stock  of  an  incorporated  company, 
whether  a  bank,  railroad,  canal,  manufacturing  or  mining 
corporation,  at  the  risk  of  such  minor;  with  trust  funds  no 
hazards  are  permitted.1 

A  Guardian  should  permit  no  delay  in  the  collection  of 
debts  due  his  ward ;  should  he  allow  a  debt  to  remain  un- 
secured when  it  might  be  put  beyond  the  reach  of  acci- 
dents, he  becomes  personally  liable  in  case  of  loss.2 

A  Guardian  has  no  control  of  his  ward's  real  estate,  than 
what  relates  to  leasing  it  and  receiving  the  rents  and  profits  ; 
and  it  is  his  duty  to  lease  the  land.  He  is  bound  to  keep 
the  real  and  personal  estate  safely  and  to  account  for  the 
personal  estate,  and  the  rents  and  profits  of  the  real  estate. 
He  is  bound  to  use  the  same  care  and  management,  that  a 
prudent  man  would  excercise  in  his  own  affairs ;  and  must 
act  for  the  ward,  not  for  himself.3 

A  Guardian  is  never  permitted  to  make  money  out  of  his 
ward ;  if  any  be  made  it  must  be  accounted  for.4 

All  investments  of  the  ward's  money,  should  be  made  by 
the  Guardian  as  "guardian,"  and  not  in  his  own  name 
alone.5 

1  Worrell's  Appeal.  11  Harris,  48. 

2  Wills'  Appeal.  10  Harris,  330. 

3  Hughes'  Minor's  Appeal.  3  P.  F.  Smith,  503. 

4  Eberts  v.  Eberts.  5  P.  F.  Smith,  119. 

5  Morris  v.  Wallace.  3  Barr,  323. 


CHAPTER  XIV. 

guardian's  triennial  and  final  account. 

Every  Guardian,  is  by  law  required  to  file,  at  least  once 
in  every  three  years,  an  account  of  his  management  of  the 
minor's  estate.  These  triennial  accounts  are  filed  in  the 
office  of  the  clerk  of  the  Orphans'  Court,  and  are  for  the 
information  of  the  Court  and  the  inspection  of  all  parties 
concerned. 


Form  of  Triennial  Account  of  Guardian. 

Triennial  account  of  James  T.  Mullin,  guardian  of  the 
person  and  estate  of  Robert  J.  Davis,  minor  child  of  Hamil- 
ton Davis,  late  of  East  Bradford  township,  Chester  county, 
Pennsylvania,  deceased. 


The  Guardian  charges  himself 

1859. 

as  follows,  viz : 

25  July. 

To  amount  of  inventory  filed, 

2,000 

00 

1860. 

To  one  year's  int.  on  $1,500, 

90 

00 

29  July. 

To   amount  of  legacy  rec'd 

8  Sept. 

from  Robert  L.  Davis,  ex- 
ecutor  of   Martha    Davis, 

1861. 

deceased,    .... 

2,100 

00 

1  April. 

To  eighteen  months'  interest 

on  $500,     .... 

45 

00 

29  July. 

To  one  year's  int.  on  $1,500, 
Lt  carried  forward, 

90 

00 

Amoui 

$4,325 

00 

68 


GUARDIAN. 


Amount  brought  forward, 

4,325 

00 

1  Sept. 

To  nine  months'  int.  on  $2,100, 

94 

50 

1862. 

To  one  year's  int.  on  $500,    . 

30 

00 

1  April. 

To  one  year's  int.  on  $1,500, 

90 

00 

26  July. 

To  one  year's  int.  on  $2,100, 

126 

00 

5  Sept. 

To  share  of  rent  of  real  estate, 

for  three  years 

900 

00 

$5,565 

50 

1859. 
5  May. 


25  July. 

1860. 

1  May. 

3  July. 


15  Oct. 

1861. 
3  June. 


8  Nov. 

17  Nov. 

1862. 

1  April. 

1  June. 

3  Aug. 


The  Guardian  claims  credit 
as  follows : 

By  Cash  paid  clerk  of  courts 
for  certificate  of  appoint- 
ment,.        .         .         .         . 

By  Cash  paid  clerk  of  courts 
filing  inventory, 

By  Cash  paid  Eliza  Leonard, 
boarding  minor,  12  months, 

By  Cash  paid  Miss  Susan 
Mason,  tuition  and  school 
books,        . 

By  Cash  paid  Mrs.  Mary 
Davis,  various  bills  of  cloth- 
ing for  minor,    . 

By  Cash  paid  Rev.  J.  G. 
Ralston,  for  board  and  tui- 
tion, one  year,   . 

By  Cash  paid  Mrs.  Mary 
Davis,  clothing  purchased 
for  ward,    .         .         .         . 

By  Cash  paid  Dr.  A.  K. 
Barnes, medical  attendance, 

By  Cash  paid  Mrs.  Eliza 
Leonard,  board  of  ward,    . 

By  Cash  paid  Rev.  J.  G. 
Ralston,  board  and  tuition 

By  Cash  paid 
expenses,    . 


ward  traveling 


104 
38 
73 

280 

120 
35 
60 

253 
50 


50 

50 
00 

00 

00 

00 

00 
00 
00 
00 
00 


Amount  carried  forward, 


$1,014      00 


GUARDIAN. 


69 


1862. 
15  Oct. 


Amount  brought  forward, 
By    Cash    paid    Mrs.    Mary 

Davis,  clothing  bills, . 
By     Casli     paid     Alexander 

Evans,  counsel  fees,  . 
By   Cash    paid    clerk    filing 

this  account, 
Compensation  to  guardian,    . 
Balance  due  the  estate, 


State   of  Pennsylvania, 
Chester  County, 


ss. 


1,014 

00 

150 

00 

20 

00 

150 
4,231 

50 
00 
00 

$5,565 

50 

James  T.  Mullin,  being  duly  affirmed,  says,  that  the  fore- 
going is  a  correct  account  of  his  management  of  his  trust  as 
Guardian  of  the  estate  of  the  above  named  Robert  J.  Davis, 
to  the  Fifteenth  day  of  October,  A.  D.,  1862. 

Affirmed  and  Subscribed  before  me,  | 
this  30th  day  of  October,  1862. 
¥m.  Whitehead,  J.  P. 


James  T.  Mullin, 

Guardian. 


A  Guardian  is  entitled  to  a  credit  for  counsel  fees  for 
professional  advice  necessary  in  the  legitimate  business  of 
the  trust  estate,  but  not  for  collecting  money  lent  by  the 
Guardian  at  his  own  risk.1 

A  Guardian  is  not  warranted  in  making  a  charge  for 
services  based  upon  the  balance  of  the  estate  struck  at  the 
time  of  filing  each  triennial  account.  The  law  does  not 
regard  them  as  final  accounts  and  to  be  confirmed,  but  only 
as  statements  from  time  to  time  of  the  Guardian's  trans- 
actions.2 

On  the  arrival  of  his  ward  at  full  age,  the  Guardian  is 
required  to  settle  in  the  Register's  office  (not  the  Clerk's)  a 

1  McElhenny's  Appeal.  10  Wright,  349. 

2  Foltz's  Appeal.  5  P.  F.  Smith,  429. 


70  GUARDIAN. 

full  and  complete  account  of  his  management  of  the  minor's 
property  under  his  care,  including  all  the  items  embraced  in 
each  partial  settlement ;  and  the  decree  of  the  Orphans' 
Court  upon  such  final  accounts  is  conclusive  upon  all  parties. 

The  ward  should  have  notice  in  writing  of  the  filing  of 
such  account,  and  in  no  case  should  a  final  settlement  be 
made  with  the  ward  until  the  account  has  been  passed  upon 
and  approved  by  the  Orphans'  Court.  The  practice  of  set- 
tling with  wards  when  they  have  attained  full  age,  and 
taking  their  releases  without  stating  an  account,  is  a  bad 
one,  and  should  be  avoided.1 

The  final  account  should  contain  a  full  and  complete  state- 
ment of  the  Guardian's  management  of  the  minor's  pro- 
perty from  the  time  the  Guardian  took  charge  of  it.2  > 

It  should  embrace  all  the  items  in  each  triennial  account, 
and  not  (as  is  sometimes  the  case)  begin  with  the  balance  in 
the  last  triennial  account  filed.3 

When  the  Guardian  has  the  care  of  several  minors,  he 
must  file  a  separate  account  with  each  of  his  wards.4 


Form  of  Guardian's  Final  Account. 

The  final  account  of  James  T.  Mullin,  guardian  of.  the 
person  and  estate  of  Robert  J.  Davis,  minor  child  of  Hamil- 
ton Davis,  late  of  East  Bradford  township,  Chester  County, 
Pennsylvania,  deceased — said  minor  having  arrived  at  full 
age  of  twenty-one  years. 

1  Lukens's  Appeal.  7  Watts  &  Sergeant,  59. 

2  Yeager's  Appeal.  10  Casey,  177. 

3  Hughes'  Minor's  Appeal.  3  P.  F.  Smith,  503. 

4  Bak«r  v.  Richards.  8  Sergeant  &  Kawle,  15. 


GUARDIAN. 


71 


1859. 

25  July. 
1860. 

29  July. 

8  Sept. 

1861. 

1  April. 

29  July. 

1  Sept. 

1862. 

1  April. 

26  July. 
5  Sept. 

1  Oct. 

1863. 
3  April. 
25  July, 
10  Sept. 

1864. 

1  April. 

1  April. 

25  July. 

8  Sept. 


The  Guardian  charges  him- 
self as  follows,  viz  : 
To  amount  of  inventory  filed 
To  one  year's  int.  on  $1,500, 
To  amount  of  legacy  received 

from  Robt.  L.  Davis,  Ex'r 

of  Martha  Davis,  dec'd, 
To  eighteen  months'  int.  on 

$500. 
To  one  year's  int.  on  $1,500 
To  nine  months'  interest  on 

$2,100, 
To  one  year's  int.  on  $500, 
To  one  year's  int.  on  $1,500 
To  1  year's  int.  on  $2,100, 
To  share  of  rent  of  real  estate 

for  three  years,  . 
To  one  year's  int.  on  $500, 
To  one  year's  int.  on  $1,500 
To  one  year's  int.  on  $2,100 
To  share  of  one  year's  rent  of 

real  estate, 
To  one  year's  int.  on  $500, 
To  one  year's  int.  on  $1,500 
To  one  year's  int.  on  $2,100 


2000 
90 


2100 


45 

00 

90 

00 

94 

50 

30 

00 

90 

00 

126 

00 

900 

00 

30 

00 

90 

00 

126 

00 

300 

00 

30 

00 

90 

00 

126 

00 

$6,357 

50 

00 
00 


00 


The  Guardian  claims  credit 

1859. 

as  follows,  viz  : 

5  May. 

25  July. 

1860. 

1  May. 

By  Cash  paid  clerk  of  courts 
for  cert,  of  appointment,  . 

By    Cash   paid   clerk,  filing 
inventory, 

By  Cash   paid   E.    Leonard, 
board  of  minor,  12  months, 

104 

50 
50 
00 

3  July. 

By  Cash  paid  Susan  Mason, 
for  tuition  and  school  books, 

38 

00 

15  Oct. 

By    Cash    paid   Mrs.    Mary 
Davis,  various  bills  of  cloth- 

ing for  minor,    . 

73 

00 

Amount  carried  forward, 


>216      00 


72 


GUARDIAN. 


1861. 

Amount  brought  forward, 

216 

00 

3  June. 

By  Cash  paid  Rev.  J.  G.  Ral- 
ston, hoard  and  tuition  for 

minor  one  year, 

280 

00 

8  Nov. 

By  Cash  paid  Mrs.  Mary  Davis, 
clothing  p  u  r  c  h  a  s  e  d  f  o  r 

minor,        .... 

120 

00 

By    Cash    paid   Dr.    A.    K. 

1862. 

Barnes,medical  attendance, 

35 

00 

1  April. 

By  Cash  paid  Mrs.  Eliza  Leo- 

nard for  board  of  ward,     . 

60 

00 

1  June. 

By  Cash  paid  Rev.  J.  G.  Ral- 
ston, for  board  and  tuition, 

one  year,    .... 

253 

00 

3  Aug. 

By  Cash  paid  ward  for  travel- 

ing expenses, 

50 

00 

15  Oct. 

By   Cash   paid    Mrs.     Mary 

Davis,  clothing  bills, 

150 

00 

15  Oct. 

By    Cash    paid     Alexander 

1863. 

Evans,  Esq.,  counsel  fees,  . 

20 

00 

3  May. 

By  Cash  paid  Mrs.  Eliza  Leo- 

nard, board  of  minor, 

82 

00 

8  July. 

By    Cash    paid    Dr.    J.    D. 

White,  dentist  bill,    . 

30 

00 

4  Sept, 

By  Cash  paid  ward  for  sundry 

expenses,    .... 

20 

00 

15  Sept. 

By  Cash  paid  Rev.  J.  G.  Ral- 

1864. 

ston,  for  tuition  and  board, 

176 

00 

1  Jan. 

By  Cash  paid  Mrs.Mary  Davis, 

for  clothing  purchased, 

210 

00 

5  July. 

By  Cash  paid  to  ward,  . 

35 

00 

1  Sept. 

By  Cash  paid  Rev.  J.  G.  Ral- 

ston, tuition  and  board, 

150 

00 

By  Cash  paid  Register  filing 

this  account, 

13 

00 

Compensation  to  Guardian,  . 

300 

00 

Balance  due  estate, 

4,157 

50 

$6,357      50 


State  of  Pennsylvania,  1 
Chester  County,        J      " 
James  T.  Mullin,  being  duly  affirmed  according  to  law, 


GUARDIAN.  73 

says  that  the  foregoing  is  a  full  and  complete  account  of  his 
management  of  the  estate  of  the  above  named  Robert  J. 
Davis,  under  his  care. 

Affirmed  and  Subscribed  before  me,  I 
this  15th  day  of  September,  1864.  >    James  T.  Mullin. 
Wm.  Whitehead,  J.  P.     J 

The  compensation  to  Guardians  varies  with  the  peculiar 
circumstances  of  the  case.  Where  the  estate  is  of  moderate 
size,  and  the  guardianship  extends  over  ten  or  twelve  years, 
one  per  cent,  per  annum  is  a  fair  compensation,  and  that 
rate  has  been  adopted  in  most  of  the  counties  of  Pennsyl- 
vania. 

If  the  estate  is  very  small,  and  the  trust  continues  only 
for  a  few  years,  two  or  three  per  cent  per  annum  would  be 
sustained,  if  the  Guardian  had  been  to  the  trouble  of  finding 
investment  for  the  minor's  estate. 

In  every  case  the  true  measure  of  compensation  is  the 
amount  of  labor  involved  or  risk  incurred. 

If  the  Guardian  mismanages  or  wastes  the  estate  of  his 
ward,  all  commissions  will  be  denied  him. 


CHAPTER  XV. 

DUTIES     Or    GUARDIAN. 

Sometimes  it  is  desirable,  owing  to  the  peculiar  circum- 
stances of  the  minor,  to  expend  a  part  of  the  principal  in 
the  hands  of  the  Guardian.  Where  the  Guardian  thinks 
such  a  course  prudent,  he  will  apply  by  petition  to  the  Or- 
phans' Court  for  leave  to  expend  so  much  of  the  principal 
as  is  needed,  stating,  at  length,  the  grounds  upon  which  such 
application  is  based. 


Petition  for  leave  to  expend  principal  of  Minor's  Estate. 

To  the  Honorable,  the   Judges  of  the  Orphans'   Court  of 

Chester  County,  Pennsylvania : 

The  petition  of  James  T.  Mullin,  guardian  of  the  person 
and  estate  of  Sallie  B.  Davis,  a  minor  child  of  Hamilton 
Davis,  late  of  "West  Whiteland  township,  Chester  County, 
Pennsylvania,  deceased. 

Respectfully  represents : 

That  the  said  Sallie  B.  Davis 
received  from  the  estate  of  her  father,  Hamilton  Davis,  de- 
ceased, the  sum  of  Two  thousand  dollars,  which  is  now  in 
the  hands  and  under  the  control  of  your  petitioner. 

That  the  said  Sallie  B.  Davis  has  no  other  estate  than  that 
above  mentioned,  is  twenty  years  of  age,  and  about  to  enter 
into  matrimony. 

Your  petitioner  therefore  prays  the  court  to  direct  that  the 
sum  of  Three  hundred  dollars  be  paid  to  the  said  minor 


GUARDIAN.  75 

out  of  her  estate  now  in  his  hands  and  under  Iris  control, 
for  the  purpose  of  enabling  her  to  make  preparation  for  her 
marriage  as  aforesaid, 

And  lie  will,  &c,  &c, 

James  T.  Mullin. 

State  of  Pennsylvania,  ) 

V  ss. 
Chester  County,        J 

James  T.  Mullin  being  duly- affirmed,  says  that  the  facts 
set  forth  in  the  foregoing  petition  are  just  and  true  as  he 
verily  believes. 

Affirmed  and  Subscribed  before  me,  | 
this  19th  day  of  July,  18QCJ.  >    James  T.  Mullin. 

Wm.  Whitehead,  J.  P.     J 

It  frequently  happens  that  the  Guardian  upon  receiving 
money  belonging  to  the  ward,  as  in  the  case  of  a  legacy,  is 
required  to  execute,  to  the  person  paying  it,  a  refunding 
bond. 

Wherever  this  has  been  done,  the  Guardian,  should,  upon 
final  settlement  with  his  ward,  require  a  similar  bond,  before 
paying  such  money  over. 


Form  of  Refunding  Bond  to  Guardian. 

Know  all  men  by  these  presents,  that  we,  Robert  J.  Davis, 
Andrew  G.  Evans  and  Thomas  Windle,  all  of  the  County 
of  Chester  and  State  of  Pennsylvania,  are  held  and  firmly 
bound  unto  James  T.  Mullin,  late  guardian  of  the  said  Ro- 
bert J.  Davis,  in  the  sum  of  Four  thousand  two  hundred 
Dollars,  lawful  money  of  the  United  States,  to  be  paid  to 
James  T.  Mullin,  his  certain  attorney,  executors,  administra- 
tors and  assigns,  to  which  payment  well  and  truly  to  be 
made  we  do  bind  ourselves,   our  executors  and  administra- 


76  GUARDIAN. 

tors  jointly  and  severally,  firmly  by  these  presents.     Sealed 
with  our  seals,  dated  the  Nineteenth  day  of  December,  A 
D  ,  One  thousand  eight  hundred  and  sixty-four. 

Whereas,  Martha  Davis,  late  of  the  township  of  "West 
Whiteland,  county  and  state  aforesaid,  deceased,  by  her  last 
will  and  testament,  gave  and  bequeathed  to  the  said  Robert 
J.  Davis  the  sum  of  Two  thousand  one  hundred  Dollars, 
which  was  paid  by  Robert  L.  Davis,  her  executor,  &c,  to  the 
said  James  T.  Mullin,  as  guardian  of  Robert  J.  Davis,  the  said 
James  T.  Mullin  executing  to  the  said  Executor  a  refunding 
bond  in  double  the  amount  of  said  sum  as  required  by  law. 

And  Whereas,  the  said  Robert  J.  Davis  having  arrived  at 
full  age,  and  this  day  having  had  and  received  of  the  said 
James  T.  Mullin  the  said  sum  of  Two  thousand  one  hundred 
Dollars. 

Now  the  Condition  of  this  Obligation  is  such,  that  if  the 
said  Robert  J.  Davis,  Andrew  G.  Evans,  and  Thomas  Win- 
die,  or  either  of  them,  shall  and  do  indemnify  and  save 
harmless  the  said  James  T.  Mullin,  from  all  loss  and  damage 
which  he  may  or  shall  sustain  by  reason  of  the  payment  of 
the  said  Two  thousand  one  hundred  Dollars  to  the  said  Ro- 
bert J.  Davis,  then  this  obligation  to  be  void,  or  else  to  be 
and  remain  in  full  force  and  virtue. 

In  Testimony  Whereof,  we  have  hereunto  set  our  hands 

and  seals  the  day  and  year  first  above  written. 
Signed,  Sealed,  and  De-  "j  Robert  J.  Davis,  [l.  s.] 

livered  in  presence  of  i  Andrew  g  e  [l>  ^ 

Amos  Jones,       ( 
John  Edge.        j  Thomas  Windle,  [l.  s.] 

If,  for  any  reason,  a  Guardian  desires  to  be  relieved  from 
the  duties  of  his  appointment,  he  must  apply  by  petition  to 
the  Orphans'  Court. 

He  should  at  the  time  of  filing  the  petition,  present  an  ac- 
count of  his  management  of  the  trust ;  and  be  prepared  to 
hand  over  the  estate  under  his  control,  to  such  Guardian  as 
the  court  may  appoint,  to  succeed  him. 


GUARDIAN.  77 

Petition  of  Guardian  for  Discharge. 

To  the  Honorable,  the   Judges  of  the  Orphans'   Court  of 

Chester  County,  Pennsylvania : 

The  petition  of  James  T.  Mullin,  guardian  of  the  person 
and  estate  of  Robert  J.  Davis,  minor  child  of  Hamilton 
Davis,  late  of  West  Whiteland  township,  Chester  county, 
Pennsylvania,  deceased, 

Respectfully  represents : 

That  on  the  Fifteenth  day  of  May, 
A.  D.,  One  thousand  eight  hundred  and  fifty-nine,  he  was 
appointed  by  this  court,  Guardian  of  the  person  and  estate 
of  the  said  Robert  J.  Davis,  and  took  upon  himself  the  bur- 
den of  said  trust  executing  it  up  to  this  time. 

That,  owing  to  his  advanced  age,  and  the  increasing  de- 
mands made  upon  him  by  his  private  business,  it  is  impos- 
sible for  him  properly  to  discharge  his  duties  in  the  manage- 
ment of  said  minor's  estate. 

He  therefore  presents  herewith  an  account  of  his  admin- 
istration of  said  trust,  by  which  it  appears,  that  there  is  a 
balance  remaining  in  his  hands  belonging  to  said  estate, 
amounting  to  Four  thousand  dollars,  which  said  account  he 
prays  the  court  to  confirm,  and  to  discharge  him  as  Guardian 
aforesaid,  upon  his  surrendering  the  residue  of  the  estate 
standing  upon  his  account,  to  such  person  as  the  court  shall 
appoint  to  receive  the  same, 

And  he  will  &c,  &c, 

James  T.  Mullin. 

State  of  Pennsylvania,  "I 
County  of  Chester,     j     ' 

James  T.  Mullin  being  duly  affirmed  according  to  law, 
says,  that  the  facts  stated  in  the  foregoing  petition  are  just 
and  true,  as  he  verily  believes. 

Affirmed  and  Subscribed  before  me,  "j 

this  15th  day  of  January,  1869.       I     James  T  MuLLIN> 
Wm.  "Whitehead,  ( 

j.  p.  j 


78  GUARDIAN. 

The  petition  ought  to  set  out  the  grounds  upon  which  a 
discharge  is  asked  for,  and  be  sworn  or  affirmed  to. 

Upon  the  minor  attaining  full  age,  and  the  Orphans'  Court 
approving  of  the  final  account  of  the  Guardian,  he  may  safe- 
ly pay  over  to  his  ward  the  estate  in  his  hands.  The 
Guardian  should  take  from  the  ward  a  release  of  all  demands 
growing  out  of  the  guardianship.  The  release  should  he  ac- 
knowledged. 


Form   of  Release  to   Guardian  upon  final  settlement  xcith  the 

Minor. 

Know  all  Men  by  these  Presents,  That  I,  Eobert  J. 
Davis,  of  East  Bradford  township,  Chester  county,  Pennsyl- 
vania, having  arrived  at  full  age,  do  hereby  acknowledge 
that  I  this  day  have  had  and  received,  of  my  guardian  James 
T.  Mullin,  the  sum  of  Four  thousand  dollars,  which  sum  is 
in  full  satisfaction  and  payment  of  my  share  or  dividend  of 
the  estate,  real  and  personal,  of  my  father,  Hamilton  Davis, 
late  of  East  Bradford  township,  County  and  State  aforesaid, 
deceased,  as  well  as  of  a  legacy  from  the  estate  of  my  aunt, 
Martha  Davis,  late  of  said  County,  deceased;  and  by  these 
presents  I  do  hereby  release,  acquit,  and  forever  discharge 
the  said  James  T.  Mullin,  his  heirs,  executors  and  adminis- 
trators, of  and  from  the  said  guardianship,  and  of  and  from 
the  said  dividends,  shares  and  legacies,  as  well  as  from  all 
actions,  suits,  payments,  accounts,  claims  and  demands  what- 
soever, for  or  by  reason  thereof,  or  of  the  estates  hereinfore 
mentioned. 

In  Witness  Whereof,  I  have  hereunto  set  my  hand  and  seal, 

this  Nineteenth  day  of  December,  A.  D.,  One  thousand 

eight  hundred  and  sixty-four. 
Signed,  Sealed,  and  De-  ~\ 
livered  in  presence  of     ;  ^  _  ^  r 

Matthew  Baker,  Eobeet  J-  I)a™>  ^  "J 

Thos.  Bartholomew.   J 


CHAPER  XVI. 

ASSIGNMENT    FOR    THE    BENEFIT    OF    CREDITORS. 

"While  the  laws  of  Pennsylvania  expressly  forbid  the  pre- 
ference of  creditors,  in  the  deed  of  assignment  itself,  yet  an 
insolvent  debtor  may  prefer  any  creditor  by  giving  him  a 
judgment  bond  before  executing  the  deed  of  assignment. 

The  principle  is  now  well  settled  in  this  State,  that  so  long 
as  a, debtor  retains  dominion  over  his  property,  he  may  pre- 
fer one  creditor  to  another,  and  that  such  preference  is  not 
fraudulent  in  law  or  in  fact.1 

If,  therefore,  one  about  to  make  an  assignment,  desires  to 
protect  any  particular  creditor  in  preference  to  the  rest,  he 
should  execute  a  judgment  bond  for  the  amount  of  his 
indebtedness,  and  have  it  entered  in  the  Prothonotary's 
office  before  executing  a  deed  of  assignment. 

If  such  an  one  has  money  borrowed  from  his  wife,  he  may 
secure  her  against  loss  by  executing  to  some  one  as  her  trus- 
tee, a  judgment  bond  for  the  amount,  and  entering  it  in  the 
Prothonotary's  office  before  the  execution  of  the  deed  of 
assignment. 

Or,  where  he  holds  any  money  in  trust  for  third  parties,  he 
should  see  that  a  judgment  bond  is  properly  executed  there- 
for, and  entered  in  advance  of  the  execution  of  his  assign- 
ment. 

Judgment  bonds  given  to  secure  creditors  in  the  manner 
just  indicated,  ought  to  be  entered  in  the  Prothonotary's 
office  a  day  in  advance  of  the  execution  of  the  deed  of  assign- 

1  TJhler  v.  Maulfair,  11  Harris,  484. 
Mellon's  Appeal.  1  Grant,  214. 

York  County  Bank  v.  Carter.  2  Wright,  455. 

Keen  et.  al.  v.  Kleckner.  6  Wright,  530. 


80  GUARDIAN. 

ment.  If  this  be  done,  it  does  away  with  the  necessity  of 
proving  which  was  first,  and  leaves  no  doubt  as  to  who  is 
entitled  to  preference.  Although  in  a  contest  between  a 
judgment  bond  and  a  deed  of  assignment,  where  there  was 
no  proof  as  to  which  was  first,  the  Supreme  Court  held  that 
the  judgment  had  precedence  of  the  assignment.1 

In  a  case  where  it  was  proven  that  the  deed  of  assignment 
was  executed  on  the  same  day  in  which  a  judgment  was 
entered,  but  at  an  earlier  hour,  it  was  held  that  the  assign- 
ment took  precedence,  and  passed  the  real  estate  free  from 
the  lien  of  such  judgment.2 

The  deed  of  assignment  should  contain  a  clause,  reserving 
from  the  operation  of  the  instrument,  all  the  wife's  separate 
estate. 

The  exemption  of  three  hundred  dollars  by  the  person 
making  the  assignment,  must  be  expressly  claimed  in  the 
deed  of  assignment,  or  else  it  is  deemed  to  have  been  waived.3 

The  three  hundred  dollars  reserved,  should  be  out  of  "the 
real  or  personal  estate"  of  the  persons  assigning. 

The  deed  of  assignment  should  also  confer  power  upon 
the  assignee  to  sell  "at  either  public  or  private  sale." 

The  deed  of  assignment  should  have  a  five  cent  internal 
revenue  stamp  affixed  to  it. 


Form  of  Deed  of  Assignment  for  the  benefit  of  Creditors. 

This  Indenture,  made  the  Twentieth  day  of  December, 
A.  D.,  One  thousand  eight  hundred  and  sixty-nine,  between 
Francis  Hickman,  of  the  township  of  Londonderry,  Chester 
county,  Pennsylvania,  and  Mary  L.,  his  wife,  of  the  one 
part,  and  Benjamin  F.  "Wickersham  of  the  township  of 
Franklin,  County  and  State  aforesaid,  of  the  other  part. 

Whereas,  the  said  Francis  Hickman,  owing  to  sundry 
losses  and  misfortunes,  is  at  present  unable  to  discharge  his 

1  Buchanan's  Appeal.  1  P.  F.  Smith,  438. 

2  Mechanics'  Bank  v.  Gorman.  8  Watts  &  Sergeant,  308. 

3  Blackburne's  Appeal.  3  Wright,  166. 


ASSIGNEE.  81 

just  debts  and  liabilities,  and  is  willing  to  assign  all  his  pro- 
perty for  the  benefit  of  his  creditors. 

Now  this  Indenture  Witnesseth,  That  the  said  Francis 
Hickman,  and  Mary  L.,  his  wife,  as  well  in  consideration  of 
the  premises,  and  for  the  purpose  of  making  a  just  distribu- 
tion of  his  estate  and  effects  among  the  creditors  of  the  said 
Francis  Hickman,  as  also  of  the  sum  of  one  dollar  to  them 
in  hand  paid  by  the  said  Benjamin  F.  Wickersham,  the  re- 
ceipt whereof  is  hereby  acknowledged,  have  granted,  bar- 
gained, sold,  assigned,  transferred,  and  set  over,  and  by 
these  presents  do  grant,  bargain,  sell,  assign,  transfer,  and 
set  over  unto  the  said  Benjamin  F.  "Wickersham  his  heirs 
and  assigns,  all  the  messuages,  lands,  tenements,  and  heridi- 
taments  wherever  situate,  and  all  the  goods,  chattels  and  ef- 
fects, and  property  of  every  kind,  real,  personal,  and  mixed, 
of  the  said  Francis  Hickman,  (excepting  and  reserving  from 
the  operation  of  this  assignment  such  an  amount  of  proper- 
ty, real  and  personal,  as  is  by  law  exempt  from  levy  and  sale 
on  execution  and  distress  for  rent,  by  virtue  of  the  Act  of 
April  9,  A.  D. ,  1849,  and  saving  and  excepting  also  all  the 
separate  property  of  the  said  Mary  L.  Hickman,  which  she 
holds  or  is  in  any  manner  entitled  to.) 

To  have  and  to  hold,  receive  and  take  the  same  to  the 
said  Benjamin  F.  Wickersham,  his  heirs  and  assigns,  to  the 
proper  use  and  behoof  of  the  said  Benjamin  F.  Wickersham, 
his  heirs  and  assigns  forever.  ■} 

In  trust  however,  and  to  the  intent  and  purpose,  that  he 
the  said  Benjamin  F.  Wickersham,  shall  and  do,  as  soon  as 
convenient,  sell  and  dispose,  at  public  or  private  sale,  of  all 
the  lands,  tenements,  goods,  chattels,  and  property  of  every 
kind,  of  the  said  Francis  Hickman,  and  collect  and  recover 
all  the  outstanding  claims  and  debts  to  him  the  said  Francis 
Hickman,  due,  and  with  the  moneys  arising  therefrom,  after 
deducting  his,  the  said  Benjamin  F.  Wickersham's  reasonable 
costs  and  charges,  shall  and  do  pay  the  creditors  of  the  said 
Francis  Hickman  their  respective  just  demands  in  full,  if 
there  shall  be  sufficient  assets  to  satisfy  the  whole,  and  if  there 
6 


82  ASSIGNEE. 

shall  not  be  sufficient  assets  to  satisfy  all  the  demands  of  the 
creditors  in  full,  then  equitably  and  ratably  according  to  the 
amount  of  their  respective  demands,  and  according  to  law. 

And  should  any  part  or  portion  of  said  trust  property  or 
funds  remain  after  fully  complying  with  the  trust  aforesaid, 
then  the  said  Benjamin  F.  Wickersharn  shall  deliver  over 
and  reconvey  the  same  unto  the  said  Francis  Hickman,  his 
heirs,  executors,  administrators  and  assigns,  in  a  reasonable 
time  thereafter. 

In  Testimony  Whereof,  the  said  Francis  Hickman,  and 
Mary  L.,  his  wife,  have  hereunto  set  their  hands  and  seals 
the  day  and  year  first  above  written. 


Signed,  Sealed,  and  De- 
livered in  the  presence 
of 

0       Levi  Preston, 
G.  G.  Downing. 


Francis  Hickman,  [l.  s.] 
Mary  L.  Hickman,  [l.  s.] 


5  Cent 
Internal | 
R  evenue 

STAMP. 


State  of  Pennsylvania, 
County  of  Chester, 

Before  me,  a  Justice  of  the  Peace,  in  and  for  the  State 
and  County  aforesaid,  personally  appeared,  the  above  named 
Francis  Hickman,  and  Mary  L.  Hickman,  his  wife,  and  in 
due  form  acknowledged  the  foregoing  deed  of  assignment  to 
be  their  act  and  deed,  and  desired  that  the  same  might  be  re- 
corded  as  such  according  to  law.  The  said  Mary  L.,  being 
of  full  age,  and  by  me  duly  examined,  separate  and  apart 
from  her  said  husband,  and  the  contents  thereof  being  first 
made  known  to  her,  declared  that  she  did  voluntarily,  and 
of  her  own  free  will  and  accord,  seal,  and  as  her  act  and 
deed,  deliver  the  said  indenture,  without  any  coercion  or 
compulsion  of  her  said  husband. 

In  testimony  whereof,  I  have  hereunto  set  my  hand  and 
seal,  this  Twentieth  day  of  December,  A.  D.,  1869. 

¥m.  "Whitehead,    [seal.] 

J.  P. 


ASSIGNEE.  83 

I  hereby  accept  the  trust  specified  in  the  foregoing  deed 
of  assignment.  Witness  my  hand,  this  Twenty-eighth  day 
of  December,  A.  D.,  1869. 

B.  F.  WlCKERSHAM. 

The  deed  of  assignment  should  be  put  in  the  hands  of 
the  Assignee  as  soon  after  its  execution  as  it  is  practicable 
to  do  so,  for  the  thirty  days  allowed  by  law  in  which  to  re- 
cord the  deed,  begin  to  run  from  the  date  of  its  execution. 

Where  the  Assignee  named  in  a  deed  of  assignment  de- 
clined to  accept  the  trust,  and  another  was  appointed  in  his 
stead,  the  Supreme  court  held,  that  the  thirty  days  allowed 
by  law,  in  which  to  record  the  deed,  ran  from  its  date,  and 
not  from  the  time  of  the  appointment  of  the  new  Assignee.1 

The  deed  of  assignment  must  be  recorded  in  the  office  of 
the  Recorder  of  Deeds,  in  the  county  in  which  the  Assignor 
resides,  within  thirty  days  after  the  execution  thereof.  It 
may  be  placed  upon  record  by  the  party  making  the  assign- 
ment, or  by  any  one  haviug  a  legal  or  beneficial  interest. 
If  not  recorded  within  thirty  days,  the  deed  is  null  and 
void  as  against  any  of  the  creditors  of  the  party  making  the 
assignment.  * 

The  deed  of  assignment  must  be  recorded  not  only  in  the 
county  where  the  Assignor  resides,  but  also  in  every  county 
where  his  real  estate  is  situated.2 

1  Johnson  v.  Herring.  10  Wright,  420. 

2  Dougherty  v.  Darrach.  3  Harris,  399. 


CHAPTER  XVII. 

INVENTORY   AND    APPRAISEMENT. 

The  first  step  required  to  be  taken  by  the  Assignee  upon 
assuming  the  duties  of  his  trust,  is  to  petition  the  Court  of 
Common  Pleas  of  the  county,  for  the  appointment  of  two 
persons  to  appraise  the  estate  and  effects  assigned. 

This  petition,  if  the  Court  be  not  in  session,  may  be  pre- 
sented to  any  judge  during  vacation.  An  associate  judge 
has  power  to  appoint  such  appraisers. 


Form  of  Petition  for  Appraisers. 

To  the  Honorable,  the  Judges  of  the  Court  of  Common 
Pleas  of  Chester  County,  Pennsylvania : 

The  petition  of  Benjamin  F.  Wickersham, 

Respectfully  represents  : 

That  on  the  Twentieth 
day  of  December,  A.  D.,  One  thousand  eight  hundred  and 
sixty-nine,  Francis  Hickman,  of  the  township  of  London- 
derry, in  said  county,  and  Mary  L.,  his  wife,  executed  a  vol- 
untary deed  of  assignment  of  all  the  property,  real  and  per- 
sonal, of  the  said  Francis  Hickman,  to  the  petitioner  in  trust, 
for  the  benefit  of  the  creditors  of  the  said  Francis  Hickman. 
The  petitioner,  therefore,  prays  the  Court  to  appoint  two 


ASSIGNEE.  85 

disinterested  and  competent  persons  to  appraise  the  estate 
and  effects  so  assigned. 

And  he  will,  &c,  &c,  &c, 

December  27,  1869.  B.  F.  Wickersham. 


State  op  Pennsylvania, 
County  of  Chester, 


ss. 


Benjamin  F.  Wickersham,  being  duly  affirmed  according 
to  law,  says,  that  the  facts  set  forth  in  the  foregoing  petition 
are  just  and  true  as  he  verily  believes. 

Affirmed  and  Subscribed  before  me, 

the  28th  day  of  December,  1869.  B.  F.  Wickersham. 

Wm.  Whitehead,  J.  P. 


Form  of  Certificate  of  Appraisers. 

nsylvani 
County  of  Chester, 


State  of  Pennsylvania,    \ 


The  Commonwealth  of  Pennsylvania, 
[seal  of  court.]  to  John  B.  Rogers  and  Levi  Davis, 

greeting: 
Whereas,  Benjamin  F.  Wickersham,  did  by  his  petition 
represent  to  the  Court  of  Common  Pleas  for  the  said  county, 
that  Francis  Hickman,  of  Londonderry  township,  in  said 
county,  and  Mary  L.,  his  wife,  on  the  Twentieth  day  of 
December,  A.  D.,  One  thousand  eight  hundred  and  sixty- 
nine,  did  execute  to  the  petitioner,  a  voluntary  assignment 
of  all  the  property,  real  and  personal,  of  the  said  Francis 
Hickman,  in  trust  for  the  benefit  of  the  creditors  of  the 
said  Francis    Hickman ;    and   praying  the   said    Court  to 


86  ASSIGNEE. 

appoint  two  disinterested  and  competent  citizens  to  appraise 
the  property  so  assigned ;  and  the  said  Court  having  ap- 
pointed you  as  the  appraisers  of  said  property  agreeably  to 
the  prayer  of  the  petitioner,  you  are,  therefore,  hereby  re- 
quired to  execute  the  duties  of  said  appointment,  according 
to  the  directions  of  the  Act  of  Assembly  in  such  case  made 
and  provided. 

Witness  the  Honorable  "William  Butler,  President  of  our 
said  Court,  at  West  Chester,  the  Twenty-first  day  of  De- 
cember, in  the  year  of  our  Lord,  One  Thousand  eight  hun- 
dred and  sixty-nine. 

Alfred  Rupurt, 
Prothonotary . 

The  appraisers  upon  being  appointed  by  the  Court,  must 
be  sworn  or  affirmed  to  discharge  their  duties  with  fidelity. 


Form  of  Oath  of  Appraisers. 
State  of  Pennsylvania, 


County  of  Chestrr, 

John  B.  Rogers  and  Levi  Davis,  appraisers  appointed  by 
the  annexed  order  to  appraise  the  estate  and  effects  assigned 
by  Francis  Hickman,  and  Mary  L.,  his  wife,  to  Benjamin  F. 
Wickersham,  in  trust  for  the  creditors  of  the  said  Francis 
Hickman,  being  duly  affirmed,  say  that  they  will,  well  and 
truly,  and  according  to  the  best  of  their  judgment,  appraise 
the  estate  and  effects  so  assigned. 


Affirmed  and  subscribed  before  me, 

the  5th  day  of  January,  1870.         \      *°™  J*\  ^GERS' 
¥m.  Whitehead,  J.  P. 


Levi  Davis. 


ASSIGNEE. 


Inventory  and  Appraisement  of  the  estate  and  effects  of 
Francis  Hickman,  assigned  to  Benjamin  F.  Wickersham,  in 
trust  for  the  benefit  of  creditors. 


One  Horse,    .... 

150 

00 

One  Cow, 

75 

00 

Wagon, 

30 

00 

Harness, 

15 

00 

Two  Hogs,     . 

30 

00 

Plough, 

12 

00 

Sulky,    . 

26 

00 

Manure, 

10 

00 

75  Acres  of  land  in   London- 

derry township,  Chester  coun- 

ty, Pennsylvania,  at  $8C 

>, 

6000 

00 

$6,348     00 

Appraised  by  us,  this  5th  day  of  January,  1870. 

John  B.  Rogers, 
Levi  Davis. 

The  inventory  and  appraisement  should  include  all  the 
estate,  real  and  personal,  of  the  person  making  the  assign- 
ment. The  fee  of  the  appraisers  is  one  dollar  per  day  for 
every  day  employed. 

Immediately  following  the  inventory,  should  be  an  affi- 
davit by  the  Assignee,  that  the  inventory  includes  all  the 
property  assigned  to  him. 


Form  of  Affidavit  by  the  Assignee. 

} 


ss. 


State   of  Pennsylvania, 
Chester  County, 

Benjamin  F.  "Wickersham,  assignee  above  named,  being 
duly  affirmed  according  to  law,  declares  and  says,  that  the 
foregoing  is  a  full  and  complete  inventory  of  the  estate  and 


88  ASSIGNEE. 

effects  of  Francis  Hickman,  assigned  to  him  in  trust  for 
creditors,  so  far  as  the  same  have  come  to  his  knowledge. 


Affirmed  and  Subscribed  before  me,"] 

the  5th  day  of  January,  1870.  I    B.  F.  Wickersham. 

i 
J 


Wm.  Whitehead,  J.  P. 


The  order  from  the  Prothonotary  appointing  the  apprai- 
sers, the  affirmation  of  the  appraisers,  the  inventory  and 
appraisement,  as  well  as  the  affidavit  of  the  Assignee,  should 
be  upon  the  same  sheets  of  paper,  or,  if  on  different  ones, 
then  all  fastened  together,  and  filed  in  the  Prothonotary's 
office,  within  thirty  days  of  the  date  of  the  assignment 

During  the  thirty  days  allowed  by  law  for  the  Assignee 
to  file  an  inventory  of  the  estate  assigned,  the  goods  may 
remain  in  the  possession  of  the  person  making  the  assign- 
ment,1 and  are  in  the  meantime  not  liable  to  execution.2 

As  soon  as  the  Assignee  has  filed  his  inventory  in  the 
Prothonotary's  office,  he  must  give  bond  in  double  the 
amount  of  the  inventory,  with  two  securities  to  be  approved 
by  the  Court. 

This  bond  may  be  approved  by  one  of  the  Judges  of  the 
Court,  and  during  vacation.  The  bond  must  be  filed  in  the 
Prothonotary's  office. 


Form  of  Assignee's  Bond. 

Know  all  Men  by  these  Presents,  That  we,  Benjamin 
F.  Wickersham,  assignee  of  Francis  Hickman,  of  London- 
derry township,  Chester  county,  Pennsylvania,  and  Mary 
L.,  his  wife,  in  trust  for  the  benefit  of  creditors  of  the  said 
Francis  Hickman,  David  Steele  and  Amos  Kerns,  all  of 
Chester  county,  Pennsylvania,  are  held  and  firmly  bound 

1  Dallam  r.  Fitler.  6  Watts  &  Sergeant,  325. 

2  Mitchell  v.  Willock.  2  Watts  &  Sergeant,  254. 


ASSIGNEE.  89 

unto  the  Commonwealth  of  Pennsylvania,  in  the  sum  of 
Twelve  thousand  six  hundred  and  ninety-six  ($12,696)  Dol- 
lars, lawful  money  of  the  United  States,  to  be  paid  to  the 
said  Commonwealth,  her  certain  attorney  or  assigns,  to 
which  payment  well  and  truly  to  be  made  we  bind  ourselves 
jointly  and  severally  firmly  by  these  presents.  Sealed  with 
our  seals,  dated  the  13th  day  of  January,  in  the  year  of  our 
Lord,  One  thousand  eight  hundred  and  seventy. 

The  condition  of  this  obligation  is  such,  that  if  the  above 
bounden,  Benjamin  F.  Wickersham,  assignee  of  Francis 
Hickman,  as  aforesaid,  shall  in  all  things  comply  with  the 
provisions  of  the  Acts  of  Assembly  in  such  case  made,  and 
shall  faithfully  execute  the  trust  confided  to  him,  then  the 
above  obligation  to  be  void,  or  else  to  remain  in  full  force 
and  virtue. 

Sealed  and  Delivered  in 
the  presence  of 

Samuel  Starr, 

Andrew  Black.  Amos  Kerns.  [seal.] 


B.  F.  WlCKERSHAM.      [SEAL.] 

David  Steele.  [seal.] 


The  fact  of  the  Assignee's  bond  not  having  been  approved 
by  the  Court  within  thirty  days  from  the  execution  of  the 
deed,  will  not  invalidate  the  assignment.1 

An  Assignee  may  act  before  his  bond  has  been  approved 
and  filed. 

The  title  and  the  power  vest  in  the  Assignee  from  the 
execution  of  the  assignment,  and  he  does  not  have  to  wait 
until  the  inventory  is  filed  and  bond  approved.2 

"Whenever  the  person  executing  the  deed  of  assignment, 
has  reserved  to  himself  $300  in  accordance  with  the  Exemp- 
tion law  of  9  April,  1849,  the  Assignee  should  have  an  in- 
ventory and  appraisement  made  of  the  property  thus  set 
apart,  to  the  amount  of  Three  hundred  Dollars. 

This  appraisement  should  be  made  by  the  appraisers  of 
the  rest  of  the  assigned  estate.3    If  the  exemption  has  not 

1  Heckman  et.  ah  v.  Messinger.     13  Wright,  473. 

2  Dallam  v.  Fitler.  6  Watts  &  Sergeant,  326. 

3  Mulford  &  Shirk.  2  Casey,  475. 


90  ASSIGNEE. 

been  expressly  claimed  by  the  person  making  the  assignment 
in  the  deed  itself,  the  Assignee  has  no  right  to  set  apart  such 
property  to  the  Assignor,  and  should  the  Assignee  do  so,  he 
may  properly  be  charged  with  the  amount  so  set  apart.2 


Form  of  Inventory  and  Appraisement  of  $300  exempted  in  Deed 
of  Assignment. 

State  of  Pennsylvania,  1 
Chester  County,        y   ' 

John  B.  Rogers  and  Levi  Davis,  appraisers  of  the  estate 
and  effects  of  Francis  Hickman,  of  Londonderry  township, 
County  and  State  aforesaid,  assigned  to  Benjamin  F.  Wick- 
ersham  in  trust  for  the  benefit  of  creditors,  being  duly 
affirmed  say  that  they  will  well  and  truly  appraise  and  set 
apart  property  of  said  Francis  Hickman  to  the  value  of  Three 
hundred  Dollars,  as  reserved  by  him  in  the  deed  of  assign- 
ment, in  accordance  with  the  Act  of  Assembly  of  April  9, 
1849. 


John  B.  Rogers. 


Affirmed  and  Subscribed  before  me, 
the  5th  day  of  January,  1870. 

¥m.  Whitehead,  J.  P.  Levi  Davis' 


There  are  no  special  directions  in  the  law  as  to  how  this 
appraisement  should  be  made  and  where  filed ;  the  better 
practice,  however,  seems  to  be,  to  have  the  inventory  and 
appraisement  made  by  the  appraisers  of  the  whole  estate, 
and  file  the  paper  in  the  Prothonotary's  office,  along  with 
the  general  inventory. 

The  Three  hundred  Dollars  worth  of  property  taken  by 
the  Assignor,  must  not,  of  course,  be  included  in  the  gene- 
ral inventory,  as  the  Assignee  is  in  no  way  chargeable  with 
the  same. 

2  Blackburne's  Appeal.  3  Wright,  166. 


ASSIGNEE. 


91 


Inventory  and  Appraisement  of  property  elected  to  be  re- 
tained by  the  above  named  Francis  Hickman,  under  the  re- 
servation contained  in  the  deed  of  assignment  to  Benjamin 
F.  Wickersham,  in  trust  for  benefit  of  creditors. 


Bureau, 

Bedsteads, 

Doz.  Chairs,  . 

Stove, 

Table, 

Bedding, 

Carpet, 

Looking  Glass, 

Wash-Stand, . 

Book-Case,    . 

Wagon, 

Harness, 

Hay, 

Plough, 

Horse, 


$300      00 


Appraised  by  us,  the  5th  of  January,  1870. 

John  B.  Rogers, 
Levi  Davis. 


If,  from  any  cause,  the  exemption  of  Three  hundred  dol- 
lars has  not  been  expressly  claimed  in  the  deed  of  assign- 
ment, the  person  assigning,  may  by  a  late  act  of  assembly, 
apply  to  the  Court  of  Common  Pleas,  of  the  county,  to 
have  set  aside  for  the  use  of  himself  and  family,  articles  of 
household  furniture  or  things  of  domestic  use,  not  exceed- 
ing in  value,  Three  hundred  dollars.1 

This  application  cannot  be  made  until  after  the  appraise- 
ment, and  the  Court  may,  if  no  cause  be  shown  to  the  con- 
trary, after  notice  to  creditors,  order  that  the  same  be  re- 
leased from  the  assigned  estate  and  handed  to  the  Assignor. 

1  Act  of  4  May,  1S64.    Pamphlet  Laws,  762. 


92  ASSIGNEE. 

Form  of  Petition  of  Assignor  to  have  Property  set  aside  for  use  of 
hi?nsclf  and  family. 

To  the  Honorable,  the  Judges  of  the  Court  of  Common 

Pleas  of  Chester  county,  Pennsylvania. 

The  Petition  of  Francis  Hickman,  of  Londonderry  town- 
ship, County  and  State  aforesaid  : 

Respectfully  represents  : 

That  by  virtue  of  a  deed  of 
assignment,  executed  on  the  Twentieth  day  of  December, 
One  thousand  eight  hundred  and  seventy-nine ;  all  his  es- 
tate, real,  personal  and  mixed,  was  assigned  to  Benjamin  F. 
Wickersham,  of  said  County,  in  trust,  for  the  benefit  of  his 
creditors. 

That  all  of  the  property,  so  assigned,  has  been  duly  ap- 
praised and  an  inventory  of  the  same  filed  of  record. 

The  petitioner  prays  the  Court,  to  have  set  aside,  for  the 
use  of  himself  and  family,  out  of  the  property  so  trans- 
ferred, articles  of  household  furniture,  not  exceeding  in 
value,  at  the  appraisement  thereof,  Three  hundred  dollars ; 
according  to  the  provisions  of  the  Act  of  May  4,  A.  D., 
1864,  "relating  to  assignments  in  trust  for  creditors," 

And  he  will,  &c,  &c, 

January  18th,  1870.  Francis  Hickman. 


ss. 


State  of  Pennsylvania, 
County  of  Chester, 

Francis  Hickman,  above  named,  being  duly  affirmed  ac- 
cording to  law,  declares  and  says,  that  the  facts  stated  in 
the  foregoing  petition  are  just  and  true,  as  he  verily  believes. 
Affirmed  and  Subscribed  before  me, "] 

this  15th  day  of  January,  1869.      I    Francis  Hickman. 
Wm.  Whitehead,  .j 

J.  P.      J 


CHAPTER  XVHL 

DUTIES     OF     ASSIGNEES. 

The  inventory  and  appraisement  having  been  filed,  and 
the  bond  given  and  approved,  the  Assignee  should  give  pub- 
lic notice,  in  a  newspaper  published  in  the  County,  once  a 
"week,  for  six  successive  weeks. 


Form  of  Notice  to  Debtors  and  Creditors. 

ASSIGNEE'S  NOTICE. 
Notice  is  hereby  given,  that  Francis  Hickman,  of  London- 
derry township,  Chester  county,  Pennsylvania,  and  Mary  L., 
his  wife,  by  deed  of  voluntary  assignment,  have  assigned  all 
the  estate,  real  and  personal,  of  the  said  Francis  Hickman, 
to  Benjamin  F.  Wickersham,  of  Franklin  township,  in  said 
County,  in  trust,  for  the  benefit  of  the  creditors  of  the  said 
Francis  Hickman.  All  persons,  therefore,  indebted  to  the 
said  Francis  Hickman,  will  make  payment  to  the  said  As- 
signee, and  those,  having  claims  or  demands,  will  make 
known  the  same,  without  delay. 

B.  F.  "Wickersham, 
Assignee  of  Francis  Hickman. 
December  30,  1869. 

It  is  the  duty  of  the  Assignee,  to  at  once  take  prompt  and 
active  measures,  to  collect  all  the  debts  due  the  person  as- 
signing. Wherever  claims  cannot  be  collected  without  legal 
proceedings,  the  Assignee  should  institute  them  at  once. 
By  such  a  course,  it  can  be  ascertained  whether  the  personal 


94  ASSIGNEE. 

estate  will  reach  an  amount  sufficient  to  pay  the  debts  not 
secured  by  lien.  If,  in  the  judgment  of  the  Assignee,  it  be- 
comes necessary  to  sell  the  personal  property,  at  public  sale ; 
he  should  advertise  and  sell,  observing  the  same  directions 
as  were  given  (on  page  20  and  21)  to  Administrators  in  dis- 
posing of  the  personal  property  of  a  decedent. 

The  Assignee  must  bear  in  mind,  that  he  takes  the  land 
of  the  person  assigning,  subject  to  all  the  liens  entered 
against  it,  up  to  the  time  of  the  assignment;  that  he  cannot 
sell  the  land,  and  make  a  clear  title  for  it,  without  first  hav- 
ing these  lien  creditors  to  release  and  allow  him  to  do  so. 

It  is,  almost  always,  to  the  interest  of  lien  creditors  to  re- 
lease to  the  Assignee,  and  permit  him  to  sell  rather  than 
have  the  Sheriff  do  so  under  execution,  as  land  will  usually 
command  a  better  price  when  sold  in  this  way  than  at  a 
forced  sale.     All  of  the  lien  creditors  must  join  such  release. 


Form  of  Agreement  of  Lien  Creditors  to  Release  Real  Estate  and 
allow  Assignee  to  sell. 

This  agreement,  made  the  Second  day  of  April,  A.  D., 
One  thousand  eight  hundred  and  seventy,  between  Benjamin 
F.  Wickersham,  assignee  of  Francis  Hickman,  and  Mary 
L.,  his  wife,  in  trust,  for  the  benefit  of  the  creditors  of  the 
said  Francis  Hickman,  of  the  one  part,  and  James  Thomas, 
Henry  Brown  and  Levi  Jackson,  judgment  and  lien  credit- 
ors of  the  said  Francis  Hickman,  of  the  other  part. 

Whereas,  the  real  estate  of  the  said  Francis  Hickman,  is 
insufficient  to  pay  and  discharge  all  the  liens,  by  judgment 
and  otherwise,  against  it : 

And  whereas,  in  our  opinion,  it  will  be  to  the  advantage 
of  all  persons  interested,  that  the  said  real  estate  should  be 
sold  by  the  said  Assignee,  rather  than  by  the  Sheriff  of  the 
County  : 

And  aviiereas,  at  our  request,  the  said  Assignee  has 
agreed  to  proceed  and  make  sale  of  the   same,  upon  our 


ASSIGNEE.  95 

agreeing  to  release  our  respective  liens  against  the  said  real 
estate. 

Now  this  agreement  witnesseth,  that  for  and  in  consid- 
eration of  the  premises,  and  of  the  said  Assignee  agreeing 
to  proceed  and  make  sale  of  the  said  real  estate,  we,  the 
said  James  Thomas,  Henry  Brown  and  Levi  Jackson,  do 
hereby  covenant,  promise  and  agree,  to,  and  with,  the  said 
Benjamin  F.  Wickersham,  assignee  as  aforesaid,  that  we, 
and  each  of  us,  shall  and  will,  upon  the  said  Benjamin  F. 
"Wickersham,  assignee  as  aforesaid,  making  a  contract  of 
sale  of  the  said  real  estate,  forthwith  or  soon  as  required, 
after  such  contract  of  sale,  enter  or  cause  to  be  entered,  full 
and  complete  release  of  and  discharge  of  said  real  estate  of 
and  from  said  liens,  whether  by  judgment  or  otherwise,  so 
as  to  enable  the  said  Assignee  to  make  a  conveyance,  clear 
of  incumbrances,  to  the  purchaser  of  the  real  estate. 

It  is  further  agreed,  that  the  money  arising  from  said 
sale,  after  defraying  the  costs  and  expenses  incident  to  the 
said  sale  and  assignment,  shall  be  paid  to  the  respective  lien 
creditors  of  the  said  Francis  Hickman,  in  the  order  of  their 
respective  liens,  so  far  as  the  proceeds  of  the  said  sale,  after 
deducting  said  expenses,  shall  extend  to  pay  the  same,  each 
lien  having  preference  according  to  its  seniority,  according 
to  law. 

In  witness  whereof,  we  have  hereunto  set  our  hands  and 
seals,  the  day  and  year  first  above  mentioned. 

Signed,  Sealed,  and  De- "" 
livered  in  the  presence 
of 

John  "Wood, 

James  Todd, 


B.  F.  "Wickersham,  [seal.] 
James  Thomas,  [seal.] 
Henry  Brown,  [seal.] 
Levi  Jackson,  [seal.] 


A  creditor  who  has  his  claim  secured  by  a  judgment  or 
mortgage  on  the  real  estate  assigned,  is  nevertheless  entitled 
to  a  dividend  on  his  whole  claim  out  of  the  proceeds  of  the 
personal  property.1 

1  Shunk's  Appeal.     2  Barr,  309 


96  ASSIGNEE. 

And  where  the  real  estate  assigned  has  been  sold,  and  the 
claim  of  the  lien  creditor  partly  paid  by  the  proceeds  of 
such  sale,  he  is  still  entitled  to  a  pro  rata  dividend  on  his  whole 
claim  out  of  the  personal  property,  and  is  not  limited  to  a 
dividend  upon  his  claim  as  reduced.1 

And  the  same  is  true  where  personal  property  used  as  col- 
lateral security  was  sold,  and  the  proceeds  appropriated  to 
part  payment  of  the  debt ;  the  creditors  being  entitled  to  a 
dividend  upon  the  whole  amount  of  their  claim  at  the  date 
of  the  assignment.2 

In  all  assignments  for  the  benefit  of  creditors,  wages  of 
miners,  mechanics  and  laborers,  are  preferred  debts ;  and  to 
the  extent  of  One  hundred  dollars  entitled  to  be  paid  before 
any  creditors  of  the  Assignor. 

"Where,  however,  there  are  a  large  number  of  such  claims, 
and  any  question  arises  as  to  their  right  to  be  preferred,  it 
would  not  be  prudent  for  an  Assignee  to  pay  workmen  in 
advance  of  other  creditors.  The  safer  course  is  for  the 
Assignee  to  file  his  account  and  allow  distribution  to  be 
made  by  an  auditor. 

Claims  for  labor  are  not  entitled  in  a  distribution  of  the 
proceeds  of  land,  to  preference  over  lien  creditors.3 

1  Morris  v.  Olwine.  10  Harris,  443. 
Miller's  Appeal.  11  Casey,  483. 

2  Patten's  Appeal.  9  Wright,  160. 

3  Wade's  Appeal.  5  Casey,  328. 
Johnston's  Estate.  9  Casey,  516. 


CHAPTER  XtX. 

ACCOUNT    OF    ASSIGNEE    AC,    &C. 

An  Assignee  for  the  benefit  of  creditors,  should  file  an 
account  of  his  administration  of  the  trust,  within  one  year 
from  the  date  of  the  assignment, 

This  account  is  filed  in  the  office  of  the  Prothonotary  of 
the  Court  of  Common  Pleas,  and  the  fee  for  filing  and 
advertising  the  same  should  be  included,  by  the  Assignee, 
in  his  account. 

The  account  of  an  Assignee  must,  in  every  instance,  be 
under  oath  or  affirmation. 

The  law  has  fixed  no  rule  with  regard  to  the  compensa- 
tion of  Assignees.  The  same  fees  as  are  allowed  to  Execu- 
tors and  Administrators,  have  been  recognized  as  proper  for 
Assignees.  It  has  long  been  settled  in  Pennsylvania,  that 
trustees  are  entitled  to  reasonable  compensation  for  their 
services,  though  there  be  no  stipulation  on  the  subject  in 
the  deed  of  assignment. 

"The  amount  of  compensation,"  says  Judge  "Woodward, 
"  must  depend  on  the  discretion,  which  is  nothing  else  than 
the  reason  and  conscience  of  the  tribunals  having  jurisdic- 
tion of  the  trust.  In  the  admeasurement  of  it,  regard  is  to 
be  had  to  the  amount  and  character  of  the  estate,  and  to 
the  labor,  skill,  and  success,  attending  the  administration 
of  it."1 

As  we  have  said  before,  in  speaking  of  the  compensation 
of  administrators,  five  per  cent,  upon  sales  of  personal  pro- 
perty, and  three  per  cent,  upon  sales  of  real  estate,  are  the 
customary  fees  allowed. 

1  Heckert's  Appeal.  12  Harris,  486. 

7 


98 


ASSIGNEE. 

Form  of  an  Assignee's  Account. 


The  Account  of  Benjamin  F.  "Wickersham,  assignee  of 
Francis  Hickman,  of  Londonderry  township,  Chester 
county,  Pennsylvania,  and  Mary  L.  his  wife,  in  trust  for 
the  benefit  of  the  creditors  of  the  said  Francis  Hickman. 


The  accountant  charges  him- 
self as  follows,  viz  : — 

To  amount  of  inventory  filed 
in  Prothonotary's  office, 

To  Cash  received  from  the 
Chester  County  Insurance 
Co., 

To  advance  on  real  estate  above 
appraisement, 


$6,560     00 


The  accountant  claims  credit 

as  follows,  viz  : — 
By  Cash  paid   for   recording 

deed  of  assignment,  . 
By  Cash  paid  appraisers, 
By  Cash  paid  Henry  T.  Evans 

for  advertising  and  printing 
By  Cash  paid  Levi  Doan,  tax 
By  Cash  paid  William  White 

head,  Esq.,  Justice  fees, 
By  Cash  paid  Prothonotary, 
By    Cash   paid    Prothonotary 

for  filing  this  account, 
By  Cash  paid  John  Scott,  Esq 

counsel  fee, 
By  compensation  to  accountant 
Balance  due  the  estate, 


$6,560 


Errors  Excepted 
July  14,  1870, 


B.  F.  Wickersham, 

Assignee,  &c. 


assignee.  99 

State  of  Pennsylvania, 


County  of  Chester, 

Benjamin  F.  Wickersham,  assignee  above  named, 
being  duly  affirmed  according  to  law,  declares  and  says, 
that  the  foregoing  is  a  just  and  true  account  of  the  adminis- 
tration of  the  property  and  estate  assigned  and  transferred  to 
him  by  Francis  Hickman,  in  trust  for  the  benefit  of  creditors. 

Affirmed  and  Subscribed       "] 
before  me,  the  14th  day 

of  July,  1870.  B.  F.  Wickersham. 

¥m,  Whitehead, 

J.  P. 

An  Assignee  in  making  out  his  account,  should  charge 
himself  in  the  first  instance  with  the  whole  amount  of  the 
inventory  of  the  property  assigned. 

He  is  then  entitled  to  credit  for  all  money  paid  out  either 
in  the  payment  of  debts  or  necessary  expenses. 

He  is  also  entitled  to  credit  for  all  debts  that  could  not  be 
collected  by  due  diligence,  and  for  losses  on  sales  of  personal 
property,  if  it  has  been  fairly  sold.1 

It  rarely  happens  that  an  Assignee  can  safely  venture  to 
distribute  the  balance  of  the  assigned  estate  in  his  hands, 
without  the  aid  of  an  auditor.  Such  a  course  is  not  to  be 
advised,  as  questions  are  likely  to  arise  which  he  cannot 
solve,  while  the  confirmation  of  his  account  by  the  Court, 
and  the  distribution  of  the  balance  by  an  Auditor,  relieves 
the  Assignee,  and  puts  the  responsibility  elsewhere. 


Petition  for  Auditor  to  distribute  balance  in  hands  of  Assignee. 

To  the  Honorable,  the  Judges  of  the  Court  of  Common 
Pleas  of  Chester  County,  Pennsylvania : 
The  petition  of  James  Pierce,  respectfully  represents: 

That  Benjamin  F. 

Wickersham,  Assignee,  &c,  of   Francis  Hickman,  of  said 

J  Pattern's  Estate.  2  Parsons,  104. 


100  ASSIGNEE. 

county,  has  filed  an  account  of  his  administration  of  said 
trust,  which  was  confirmed  nisi  by  this  Court  on  the  Fifth 
day  of  August,  A.  D.,  One  thousand  eight  hundred  and 
seventy. 

That  there  is  a  balance  of  said  estate  in  the  hands  of  the 
Assignee,  amounting  to  Six  thousand  two  hundred  and  fifty- 
eight  dollars  and  three  cents,  and  that  your  petitioner  is  a 
creditor  of  the  said  Francis  Hickman,  and  interested  in  the 
distribution  thereof. 

He  therefore  prays  the  Court  to  appoint  an  auditor,  to 
make  distribution  of  said  balance  amongst  the  parties  en- 
titled thereto. 

And  he  will  &c,  &c, 

James  Pierce. 

The  petition  should  be  under  oath  or  affirmation. 

When  the  report  of  the  Auditor  has  been  made  and 
confirmed  by  the  Court,  a  duly  certified  copy  of  the  dis- 
tribution, as  reported  by  him,  should  be  obtained  from  the 
Prothonotary,  and  to  it  attached  a  receipt  to  be  signed  by 
all  of  the  distributees. 


Form  of  Receipt  to  Assignee. 

Received,  November  15,  1870,  of  Benjamin  F.  Wicker- 
sham,  Assignee  of  Francis  Hickman,  of  Londonderry  town- 
ship, Chester  county,  Pennsylvania,  and  Mary  L.,  his  wife, 
in  trust,  for  the  benefit  of  the  creditors  of  the  said  Francis 
Hickman,  the  respective  amounts  sets  opposite  our  names  in 
the  accompanying  schedule,  in  accordance  with  the  report 
of  Alexander  Evans,  Esq.,  Auditor  appointed  by  the  Court 
of  Common  Pleas,  of  Chester  county,  to  report  distribution 
of  said  estate  in  the  hands  of  the  said  Assignee. 

Then  should  follow  the  names,  and  opposite  to  them,  the 
amount  paid  each. 


CHAPTER  XX. 
Internal  Revenue  Stamps. 

Xo  stamp  is  necessary  upon  an  instrument  executed  prior 
to  October  1,  1862,  to  make  it  admissible  in  evidence  or  to 
entitle  it  to  record. 

Either  party  to  an  instrument  may  affix  the  stamp  before 
execution. 

"When  two  or  more  persons  join  in  the  execution  of  an  in- 
strument, the  stamp  to  which  the  instrument  is  liable  under 
the  law  may  be  affixed  and  cancelled  by  either  of  them. 

The  Supreme  Court  of  Pennsylvania,  have  decided,  that 
it  is  the  duty  of  the  party  selling  real  estate,  to  put  the  stamp 
upon  the  deed  and  of  course  to  buy  and  pay  for  it,  if  the 
person  buying  has  not  expressly  agreed  to  do  it  for  him.1 

Of  course,  the  buyer  and  seller  can  make  their  own  agree- 
ment, about  who  shall  pay  for  the  stamps,  and,  where  they 
do  so,  that  agreement  is  law  as  to  them.  But  where  the 
only  agreement  is  that  the  purchaser  is  to  "receive  a  deed 
properly  executed"  by  the  seller,  the  seller  must  purchase 
the  stamps  and  affix  them  to  the  deed. 
Letters  of  Administration. 
Where  the  estate  does  not  exceed  One  thousand 

dollars  in  value,  no  stamp  is  required.      ,  no  stamp. 

Where  it  exceeds  One  thousand  dollars,  and  does 
not  exceed  Two  thousand  dollars  in  value,  a 
one  dollar  stamp  is  required.  $1.00 

Every  additional  One  thousand  dollars,  or  frac- 
tional part  thereof  over  Two  thousand  dollars 
in  value,  a  fifty  cent  stamp.  50 

i  Callaglian  v.  McCredy,  et.  «?.  .  12  Wright,  465. 


102  internal  revenue  stamps. 

Administrator's  Bond. 

Where  value  of  the  estate  is  under  One  thou- 
sand dollars,  no  stamp  is  required.  no  stamp. 
"Where  the  value  of  the  estate  exceeds  One  thou- 
sand dollars,  a  one  dollar  stamp.  $1.00 
Guardian's  Bond. 
The  same  as  Administrator's. 
Receipt. 

For  any  sum  over  Twenty  dollars,  a  two  cent 

stamp.  2 

For  clelivery  of  any  property,  no  stamp  is  re  • 

quired.  no  stamp. 

Promissory  Kote. 

For  any  sum  not  exceeding  One  hundred  dol- 
lars, a  five  cent  stamp.  5 
For  every  additional  One  hundred  dollars,  or 
fractional    part   thereof  over  One  hundred 
dollars,  a  five  cent  stamp.  5 
Deed. 

Where   consideration    does    not    exceed  Five 

hundred  dollars,  a  fifty  cent  stamp.  50 

Where  consideration  exceeds  Five  hundred 
dollars,  but  does  not  exceed  One  thousand 
dollars,  a  one  dollar  stamp.  1.00 

For  every  additional  Five  hundred  dollars,  or 
fractional  part  thereof  over  One  thousand 
dollars,  a  fifty  cent  stamp.  50 

Bond  or  Mortgage. 

For  any  sum  exceeding  One  hundred  dollars, 
and  not  exceeding  Five  hundred  dollars,  a 
fifty  cent  stamp.  50 

Exceeding  Five  hundred  dollars,  and  not  ex- 
ceeding One  thousand  dollars,  a  one  dollar 
stanrp.  1.00 

For  every  additional  Five  hundred  dollars,  or 
fractional  part  thereof  over  One  thousand 
dollars,  a  fifty  cent  stamp.  50 


internal  revenue  stamps.  103 

Bank  Ciieck. 

A  two  cent  stamp.  2 

Agreements. 

A  five  cent  stamp.  5 

A  mere  copy  of  an  instrument  is  not  subject  to  stamp  duty 
unless  it  is  a  certified  one,  in  which  case  a  five-cent  stamp 
should  be  affixed  to  the  certificate  of  the  person  attesting  it ; 
but  when  an  instrument  is  executed  and  issued  in  duplicate, 
triplicate,  &c,  as  in  the  case  of  a  lease  of  two  or  more  parts, 
•each  part  has  the  same  legal  effect  as  the  other,  and  each 
should  be  stamped  as  original. 

Upon  any  assignment  of  a  mortgage,  a  stamp  is  re- 
quired equal   to  that  conferred  on  the  original  instrument. 

Indorsements  of  payments  of  interest  on  bonds,  mort- 
gages, etc.,  require  no  stamp,  although  in  the  form  of  a  re- 
ceipt. 

Upon  every  assignment,  or  transfer  of  a  mortgage 
upon  which  payments  have  been  made,  the  same  stamp 
is  required  as  would  be  required  by  an  original  mort- 
gage given  for  the  amount  still  remaining  unpaid. 

The  stamp  duty  upon  letters  of  administration,  must  be 
appropriate  to  the  value  of  the  estate  to  be  administered 
upon.  If  the  administrator  has  no  control  over  the  real  es- 
tate (as  he  generally  has  not,  except  for  the  payment  of 
debts)  the  stamp  is  regulated  by  the  value  of  the  personal 
estate. 

The  stamp  duty  on  letters  of  administration,  covers  all 
subsequent  papers  in  the  settlement  of  the  estate. 

A  contract  for  the  sale  of  land,  or  to  make  a  title-deed  to 
the  purchaser  on  the  payment  of  the  purchase  money,  re- 
quires a  five-cent  stamp  as  an  agreement  for  each  sheet  or 
piece  of  paper  upon  which  it  is  written. 


INDEX. 


ADMINISTRATION, 

who  is  entitled  to,  9. 

right  to,  of  widow  and  children,  9. 

renunciation  of,  9. 

ADMINISTRATOR, 

to  give  security,  10. 

has  no  control  over  real  estate,  11. 

to  give  notice  to  dehtors  and  creditors,  11. 

to  file  inventory,  13. 

to  take  receipts,  14. 

to  appraise  widow's  $300,  16. 

to  file  widow's  inventory,  18. 

should  sign  conditions  of  sale,  20. 

may  permit  property  to  he  taken  at  appraisement,  2£ 

must  petition  for  order  of  sale  of  real  estate,  23. 

to  give  hond  hefore  selling  real  estate,  20. 

to  give  thirty  days  notice  of  sale,  27. 

must  descrihe  real  estate  fully,  28. 

may  adjourn  sale  of  real  estate,  32. 

to  make  return  to  order  of  sale,  32.  33. 

to  prepare  deed  for  real  estate  sold,  34. 

to  pay  preferred  dehts  in  their  order,  38 

to  petition  for  auditor  to  make  distribution,  39. 

to  require  surrender  of  bond  on  its  payment,  40. 

should  take  directions  to  satisfy,  40. 

should  take  fee  for  recording  mortgage,  41. 

to  file  an  account  within  a  year,  42. 

compensation  of,  43.  44. 

to  give  notice.to  distributees,  45. 

to  invest  funds  after  a  year,  45. 


10G  INDEX. 

ADMINISTRATOR.     Continued. 

to  require  refunding  bonds,  45. 

should  take  releases,  46. 

to  give  bond  for  collateral  tax,  49. 

to  file  collateral  inventory,  53. 

may  appeal  from  collateral  appraisement  of  personal  estate,  53. 

must  not  pay  collateral  tax  on  real  estate  out  of  personal  estate.  53. 

to  pay  collateral  tax  on  balance.not  in  dispute,  53. 

to  take  duplicate  receipts  for  collateral  tax,  54. 

to  give  notice  to  Internal  Revenue  Assessor,  55. 

must  deduct  legacy  tax  from  each  share,  56. 

must  pay  tax  before  paying  share  over,  57, 

discharge  of,  58. 

form  of  petition  for,  58. 
must  file  supplementary  account,  59. 
is  not  chargeable  with  rents  in  his  account,  59 
promise  of,  to  pay  debt  of  decedent,  59. 
should  deposit  in  bank  as  "administrator,"  59. 

ADMINISTRATOR'S  ACCOUNT, 

form  of,  42.  43. 

must  be  filed  within  a  year,  42. 
should  include  fee  for  filing,  42. 
supplementary,  in  certain  cases,  59. 
rent  not  chargeable  in,  59. 

ADVERTISEMENT, 

form  of,  28.  29. 
how  made,  28.  94. 

ADJOURNMENT, 

of  sale  of  real  estate,  32. 

AGREEMENT, 

stamp  on,  103. 

with  purchaser  of  real  estate,  31. 

with  sureties  of  purchaser  of  real  estate,  31.  32. 

of  assignee,  with  lien  creditors,  94.  95. 

APPRAISERS,        (See  Collateral  Appraiser.) 

fees  of,  in  decedent's  estates,  14. 
appointment  of,  in  assigned  estates,  84.  85. 
fees  of,  in  assigned  estates,  87. 


AUDITOR, 


petition  for,  in  decedent's  estates,  39. 
should  apportion  legacy  tax,  57. 
petition  for,  in  assigned  estates,  99.  100. 


INDEX.  107 


ASSIGNEE, 


to  petition  for  appraisers,  84. 

affidavit  of,  as  to  amount  of  assigned  estate,  87. 

to  give  bond,  88. 

may  act  before  giving  bond,  89. 

title  vests  in,  from  execution  of  assignment,  89. 

to  have  exempted  property  appraised,  89. 

duties  of,  94. 

notice  of,  to  creditors,  93. 

must  collect  debts  due  assignor,  93. 

may  sell  personal  property.  94. 

agreement  of,  with  lien  creditors,  94.  95 

to  file  an  account  within  one  year,  97. 

compensation  of,  97. 

petition  of,  for  an  auditor,  99.  100. 

should  take  receipt  after  auditor  reports  distribution,  100. 

ASSIGNEE'S  ACCOUNT, 

form  of,  98. 

should  be  filed  in  Prothonotary's  office,  97. 
should  be  under  oath  or  affirmation,  97. 
manner  of  stating,  99. 

ASSIGNMENT, 

for  benefit  of  creditors,  79. 

preference  of  creditors  in,  79. 

exemption  must  be  claimed  in,  80. 

deed  of,  80.  81.  82. 

stamp  on,  82. 

deed  of,  must  be  recorded  in  county  where  assignor  resides,  83. 

deed  of,  must  be  recorded  within  thirty  days,  83. 

may  be  recorded  by  any  one  having  interest,  83. 

if  not  recorded  within  30  days,  void  as  to  creditors,  83. 

must  be  recorded  wherever  assignor  owns  real  estate,  83. 
of  bond,  stamp  on,  103. 


B 


BOND, 


of  administrator,  10.  11. 

stamps  on,  11.  102. 

for  sale  of  real  estate,  27. 

for  collateral  tax,  49. 
of  guardian,  61. 

stamps  on,  102. 
refunding  to  guardian,  75.  76. 


108  INDEX. 

BOND.     {Continued.) 

of  assignee,  88.  89. 

must  he  approved  by  court,  88. 

must  be  filed  in  Prothonotary's  office,  88. 
as  to  payment  of,  40.  41. 
direction  to  satisfy,  40.  * 
fee  for  satisfaction  of,  41. 
stamps  on,  102. 


c. 


COMPENSATION, 


of  appraisers,  14. 

of  administrators,  43.  44. 

of  collateral  appraisers,  53. 

of  guardians,  73. 

of  appraisers  in  assigned  estates,  87. 

of  assignees,  97. 

COLLATERAL  TAX, 

upon  what  estates  payable,  49. 

payable  on  estate  passing  to  grandmother,  49. 

estate  devised  to  wife  or  widow's  son  not  liable,  49. 

estate  less  than  $250  not  subject  to,  49. 

bond  for,  49.  50. 

on  real  estate  must  not  be  paid  out  of  personalty,  53. 

is  five  per  cent,  53. 

discount  for  prompt  payment  of,  53. 

tax  if  not  paid  within  a  year,  53. 

is  lien  on  real  estate,  54. 

due  on  estate  composed  of  U.  S.  Securities,  54. 

duplicate  receipts  for,  to  be  taken,  54. 

COLLATERAL  APPRAISER, 

appointment  of,  50. 

must  be  sworn  or  affirmed,  51. 

affidavit  of,  51. 

fees  of,  53. 

COLLATERAL  INVENTORY, 

form  Of,  52. 

must  include  real  estate,  52. 

should  be  filed  in  Kegister's  office,  53. 

CONDITIONS  OF  SALE, 

of  personal  property,  20.  21. 
of  real  estate,  29.  30. 


INDEX.  109 


CONDITIONS  OF  SALE.     Continued. 

must  be  signed  by  administrator,  29. 
should  be  read  by  auctioneer,  29. 
stamps  on,  31,  103. 

CREDITORS, 

notice  to,  12.  93. 

release  from,  to  allow  assignee  to  sell,  94.  95. 

rigbts  of,  in  assigned  estates,  95.  96. 

petition  of,  for  auditor  in  decedent's  estate,  39. 

petition  of,  for  auditor  in  assigned  estate,  99.  100. 


D. 


DISTRIBUTION, 

of  decedent's  estate,  45. 

DEED, 

for  real  estate  sold  by  order  of  Court,  34.  35.  3G. 
stamp  on,  36.  102. 

of  assignment  for  benefit  of  creditors,  80.  81.  82. 
stamp  on,  102.    . 


E. 


EXEMPTION, 


in  deed  of  assignment,  80. 

must  be  claimed  or  assignee  cannot  set  apart,  90. 
inventory  and  appraisement  of,  90.  91. 
petition  for,  when  not  claimed  in  deed,  92. 


F. 


FUNERAL  EXPENSES, 

payment  of,  38.  39. 

FEES, 

for  entering  satisfaction,  41. 

for  recording,  should  be  collected,  41. 

GUARDIAN, 

appointment  of,  60. 

where  minor  is  under  fourteen,  60. 
where  minor  is  over  fourteen,  61. 


110  INDEX. 

GUARDIAN.     Continued. 

to  file  bond,  61. 

certificate  of,  62. 

to  file  inventory  within  thirty  days,  G3 

form  of  inventory  of,  64. 

must  invest  funds  of  minor,  64. 

should  petition  for  leave  to  invest,  G5. 

investments  by,  66. 

should  lease  real  estate  of  minor,  68. 

petition  of,  for  leave  to  invest,  65. 

duties  of,  66. 

triennial  account  of,  67.  68.  69. 

is  entitled  to  counsel  fees,  69. 

form  of  final  account  of,  70.  71.  72.  73. 

duties  of,  70. 

compensation  of,  73. 

may  expend  principal  by  leave  of  court,  74. 

petition  of,  for  leave  to  expend  principal,  74.  751 

may  require  refunding  bond,  75. 

form  of  refunding  bond  to,  75.  76, 

petition  of,  for  discharge,  77. 

release  to,  78. 

GUARDIAN'S  ACCOUNT, 

triennial  must  be  filed,  67. 

form  of,  67.  68.  69. 

filed  in  Clerk's  ofiice,  67. 
must  be  filed  when  minor  comes  of  age,  70. 
final,  70.  71.  72. 

is  filed  in  Register's  office,  69. 


II. 


HEIRS, 

must  pay  collateral  tax  on  real  estate,  53. 


INTERNAL  REVENUE  STAMPS, 

may  be  affixed  by  either  party  before  execution,  101. 
may  be  affixed  by  either  party  where  two  join,  101. 
on  deed,  by  whom  affixed,  101. 

to  be  affixed  by  person  selling,  101. 
on  letters  of  administration,  101.  103. 
on  administrator's  bond,  102. 


INDEX.  Ill 

INTERNAL  REVENUE  STAMPS.     Continued. 

on  guardian's  bond,  102. 

on  receipt,  102. 

on  promissory  note,  102. 

on  deed,  102. 

on  bond,  102. 

on  mortgage,  102. 

on  bank  check,  103. 

on  agreement,  103. 

not  required  upon  copy  of  an  instrument,  103. 

on  assignment  of  bond  and  mortgage,  103. 

on  contract  for  sale  of  land,  103. 

INTERNAL  REVENUE  TAX, 

amount  of,  payable  on  real  and  personal  estate,  55.  56. 

not  payable  on  personal  estates  less  than  $1000,  56. 

not  payable  on  certain  legacies  to  minors,  56. 

is  payable,  when  party  is  entitled  to  possession,  56. 

is  lien  for  twenty  years,  56. 

should  be  paid  before  legacy  is  paid  over,  57. 

INVENTORY, 

general  must  be  filed  within  thirty  days,  13. 

form  of,  14. 

should  include  personal,  not  real  estate,  14. 

is  filed  in  Register's  office,  13. 
of  guardian,  64. 

is  filed  in  Clerk's  office,  63. 
of  assignee,  87. 

must  be  filed  within  thirty  days,  88. 

must  be  filed  in  Prothonotary's  office,  88. 
of  widow's  election,  17. 

must  be  filed  in  Clerk's  office,  18. 
of  §300  retained  in  assigned  estates,  91. 

should  be  filed  in  Prothonotary's  oflfice,  90. 


J. 


JUDGMENT, 

direction  to  satisfy,  40. 


LIEN  CREDITOR, 


L. 


release  of,  to  assignee,  94.  95. 

entitled  to  dividend  on  whole  estate,  95.  9G. 


112  INDEX. 

LETTERS  OF  ADMINISTRATION, 

to  whom  granted,  9. 
stamps  on,  101.  103. 

M. 
MEDICINE, 

furnished  decedent,  a  preferred  deht,  38. 

MORTGAGE, 

payment  of,  40.  41. 
satisfaction  of,  41. 
fee  for  entering  satisfaction  of,  41. 
stamps  on,  102. 

assignment  of,  103. 

MARRIED  WOMAN, 

may  execute  release  without  her  husband,  4S 

MINOR, 

petition  of  for  guardian,  60.  61. 


N, 


NOTICE, 

to  debtors  and  creditors,  11.  93. 

form  of,  12.  93. 
of  sale  of  personal  property,  20.  94. 
of  sale  of  real  estate,  27.  28. 
must  be  given  by  administrator  to  distributees,  45. 


0. 


ORDER  OF  SALE, 

petition  for,  23. 
return  to,  32.  33. 


PERSONAL  PROPERTY, 

sale  of,  20. 

conditions  of  sale  of,  20.  21. 


INDEX.  113 

PERSONAL  PROPERTY.     Continued. 

vendue  list  of,  must  be  filed,  21. 
may  be  taken  at  appraisement,  22. 
certificate  of  Register  as  to  amount  of,  24. 
may  remain  in  possession  of  assignor,  88. 
collateral  inheritance  tax  on,  53. 

PETITION, 

for  sale  of  real  estate,  23.  24. 

for  auditor  to  distribute,  39.  40. 

of  administrator  for  discbarge,  58.  59. 

for  guardian,  GO.  61. 

for  leave  to  invest  minor's  estate,  65. 

for  leave  to  expend  principal  of  minor's  estate,  74.  75. 

of  guardian  for  discbarge,  77. 

for  appraiser  of  assigned  estate,  84.  85. 

to  bave  property  set  aside  for  assignor,  92. 

for  auditor  to  distribute  in  assigned  estates,  99.  100. 

PROMISSORY  NOTE, 

given  for  property  sold,  21. 

surety  in,  sign  along  with  maker,  21. 

stamp  on,  102. 

PURCHASER, 

of  real  estate,  agreement  with,  31. 
sureties  of,  32. 

PURCHASE  MONEY, 

terms  of  payment  of,  32. 


R. 


REAL  ESTATE, 


descends  to  heirs  and  not  to  administrator,  11. 

administrator  cannot  rent,  11. 

petition  for  sale  of,  23.  24. 

statement  of,  25. 

sale  of,  must  be  public,  27. 

should  be  well  described  in  advertisement,  28. 

advertisement  of,  28.  29. 

conditions  of  sale  of,  29.  30. 

adjournment  of  sale  of,  32. 

return  to  sale  of,  32.  33. 

deed  for,  34.  35.  36. 

collateral  tax  upon,  53. 

duties  of  guardian  in  respect  to,  66. 

agreement  for  sale  of,  by  assignee,  94.  95. 

8 


114  INDEX. 

RECEIPT, 

should  specify  on  -what  account  given,  15. 

form  of,  to  administrator,  15. 

from  widow  for  $300,  16. 

for  personal  property  taken  at  appraisement,  22. 

for  collateral  inheritance  tax,  54. 

to  assignee  after  auditor's  report,  100. 

REFUNDING  BOND, 

should  be  required  by  administrator,  45. 

form  of,  45.  46. 
to  guardian  in  certain  cases,  75. 

form  of,  75.  76. 

RELEASE, 

to  administrator,  47. 

married  woman  may  execute,  48. 

to  guardian  on  final  settlement  with  minor,  78. 

of  lien  creditors,  to  allow  assignee  to  sell,  94,  95. 

RENUNCIATION, 

of  right  to  administration,  9. 

must  be  signed  by  all  having  a  right,  9. 
filed  in  Register's  office,  9. 

RENT, 

payment  of,  38. 

should  not  be  charged  in  administrator's  account,  59. 

not  assets  with  which  to  pay  debts,  59. 

to  be  collected  by  guardian,  66. 

RETURN, 

to  order  of  sale  for  payment  of  debts,  32.  33. 

s. 

SURETY, 

should  sign  along  with  the  maker  of  a  note,  21. 
of  administrators,  ought  to  own  real  estate,  26. 

SALE, 

of  real  estate  must  be  public,  27. 

twenty  days  notice  should  be  given,  27. 

conditions  of,  29.  30.  31. 

may  be  adjourned,  32. 

must  be  reported  to  the  Court,  32. 
of  personal  property,  20.  21.  94. 

conditions  of,  20.  21. 


INDEX.  115 

T. 


TAX,  (See  Collateral  Tax.) 

(See  Internal  Revenue  Tax.) 

V. 
VENDUE  LIST, 

must  be  filed  within  thirty  clays  of  sale,  21. 


w. 


WAGES, 


not  exceeding  a  year,  a  preferred  debt,  38. 
not  confined  to  last  year  of  decedent's  life,  39. 
in  assigned  estates,  96. 

not  entitled  to  preference  over  lien  creditors,  96. 

WIDOW, 

renunciation  of,  9. 

may  elect  to  retain  $300,  16. 

receipt  of,  for  $300  in  money,  16. 

acceptance  by,  of  articles  appraised,  18. 

right  of,  to  retain  §300  in  certain  cases,  19. 

WIDOW'S  INVENTORY, 

form  of,  16.  17. 

to  be  filed  by  administrator,  18. 

to  be  made  by  appraisers  of  other  property,  16. 

must  be  approved  by  Court,  18. 

to  be  filed  in  Clerk's  office,  18. 


Va    000  856  708    3 


